9902.13.63 - Women's skirts and divided skirts, wholly of silk (provided for in subheading 6204.59.40)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 1.7% |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.13.63, specifically addresses women's skirts and divided skirts that are exclusively composed of silk. These garments are intended for women and are designed for wearing on the lower half of the body, with divided skirts offering features similar to trousers while maintaining the style of a skirt. The key defining characteristic for classification under this provision is the material content; only skirts wholly of silk will fall under this designation.
It is crucial to distinguish this provision from other potential classifications. While the parent chapter 99 deals with temporary legislation and modifications, this specific subheading is a temporary modification or special provision that directs classification to a particular subheading within the main HTS. For instance, if the skirts were made of a different fiber content or were not wholly of silk, they would be classified under a different primary HTS code, likely within Chapter 62, such as the referenced subheading 6204.59.40 for other skirts of silk. This 9902 code acts as a specific instruction for goods meeting precise criteria.
As a leaf node, HTS 9902.13.63 has no further subcategories. Therefore, classification is directly determined by the product meeting the exact description: women's skirts and divided skirts, wholly of silk. Any variations in style, design, or material composition, even minor ones, would necessitate re-evaluation for classification under alternative HTS provisions. For practical purposes, customs brokers and importers must verify the 100% silk content and the garment type to ensure accurate application of this temporary modification.