United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A86937 - NY A87018 > NY A87002

Previous Ruling Next Ruling
NY A87002

September 6, 1996

CLA-2-61:RR:NC:WA:361 A87002


TARIFF NO.: 6104.53.2010

Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, GA 30308

RE: The tariff classification of a women's skirt from Taiwan.

Dear Mr. Chubb:

In your letter dated August 19, 1996, you requested a tariff classification ruling for a woman's skirt. The sample is being returned, as you requested.

The skirt, style 4783, is constructed from 100% nylon mesh knit fabric. The skirt has a 1/4 inch enclosed elasticized waistband and a ruffled edging, also known as a lettuce edging, at the bottom.

You have stated that the skirt is intended to be worn as a beach cover-up and have indicated that, due to the sheer mesh fabric, it should be classified in heading 6114 as an "other garment." Notwithstanding these factors, the submitted garment meets the definition of a skirt, and there is no reason to disregard classification in the heading in which this item is named, in accordance with GRI 1. Neither its use as a beach cover-up, nor the fact that it is constructed from mesh fabric, precludes such classification.

The applicable subheading for style 4783 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit skirts of synthetic fibers. The rate of duty will be 16.8 percent ad valorem.

The skirt falls within the textile category designation 642. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: