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NY 859909

February 13, 1991

CLA-2-62:S:N:N3-I:360 859909


TARIFF NO.: 6204.53.3010; 6104.53.2010; 6114.30.3030

Ms. Mary Jo Muoio
Wolf D. Barth Co. Inc.
90 West Street
New York, NY 10006

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

Dear Ms. Muoio:

In your letter dated January 25, 1991, on behalf of your client, Diamond's Run, you requested a classification ruling.

Style number 51342, which you refer to as a "romper", is a woman's short skirt. It is manufactured from 65% polyester, 35% cotton, woven fabric and is supported on the body by permanently attached, 2 1/4"-wide straps. At its lowest point, the garment rises approximately 3" above the natural waistline in the front. The upper-front part of the garment consists of two small panels with a V-shaped top edge, with the bottommost point of the "V" coinciding with the lowest point of the front rise. The panels are permanently attached, along their outside edges, to the lower part of the straps. Each strap, in turn, is also permanently attached to the top edge of the waistband. The straps converge on the back, where they are permanently joined to a small, five- sided panel, which has four buttonholes on it. The panel, in turn, joins to two buttons located on the inside surface of the waistband, allowing for some degree of adjustment in the fit. The skirt also has a partial frontal opening secured by five metal buttons; two pockets on the front and two pockets on the back; and four belt loops around the waist. A detachable vinyl belt with a metal buckle and a metal-covered tip accompanies the skirt.

Style number 51346 is a woman's divided skirt constructed from finely knit fabric composed of 65% polyester and 35% cotton. The skirt extends to slightly above the knees and features a zippered back, a 2" rise above the waist, and shoulder straps, which are permanently attached in the rear and button in the front. The leg separation is not apparent when the garment is viewed from the front.

Style number 51338 is a woman's romper constructed from finely knit fabric composed of 65% polyester and 35% cotton. The one-piece garment is joined between the legs and extends from the shoulders to slightly above the knees. It features long sleeves with elastic bands at the ends, a dropped waist with a yoke, a scoop neckline, corset-type tightening ties extending from the waistband to the neckline, elastic bands at the leg openings, and lace at the sleeve ends and the leg openings.

The samples are being returned under separate cover.

The applicable subheading for the woven skirt (style 51342), with its accompanying vinyl belt, will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: of synthetic fibers: other: other: women's. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the knit divided skirt (style 51346) will be 6104.53.2010, HTS, which provides for skirts and divided skirts: of synthetic fibers: other, women's. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the knit romper (style 51338) will be 6114.30.3030, HTS, which provides for other garments, knitted or crocheted: of man-made fibers: other: sunsuits, washsuits, one-piece playsuits and similar apparel: women's or girls'. The rate of duty will be 16.1 percent ad valorem.

The woven skirt and the knit divided skirt fall within textile category designation 642, and the knit romper falls within textile category designation 237. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel categories 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 Section 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.


Jean F. Maguire
Area Director

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