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NY E87117

October 26, 1999

CLA-2-61:RR:NC:WA:361 E87117


TARIFF NO.: 6204.53.3010; 4202.22.8050

Mr. Richard Dougherty
Import Manager
Tower Group International
107 Henderson Drive
Sharon Hill Court I
Sharon Hill, PA 17079-1033

RE: The tariff classification of a woman’s woven skirt from India.

Dear Mr. Dougherty:

In your letter dated September 13, 1999, you requested a classification ruling on behalf of Urban Outfitters, Inc. The sample is being returned, as you requested.

Style OB1-5175w is a woman’s skirt constructed from 83% polyester, 17% rayon woven fabric. The skirt features a waistband with four buttonhole type openings; a side zipper; and a hemmed bottom. The skirt will be imported with an item that is of a kind similar to a ladies shoulder bag in the same fabric as the skirt. This item may either be used separately, or worn around the waist of the skirt, inserted through the waistband openings.

The applicable subheading for the skirt of style OB1-5175w will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts of synthetic fibers. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style the shoulder bag of style OB1-5175w will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, of textile materials, with outer surface of textiles, of man-made fibers. The rate of duty will be 18.8 percent ad valorem.

The skirt of style OB1-5175w falls within textile category 642; the shoulder bag of style OB1-5175w falls within textile category 670. Based upon international textile trade agreements, products of India 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 212-637-7029.


Robert B. Swierupski

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