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NY F80380

January 12, 2000

CLA-2-61:RR:NC:WA:361 F80380


TARIFF NO.: 6204.59.4060

Ms. Saralee Antrim-Saizan
Customs Compliance Administrator
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097

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

Dear Ms. Antrim-Saizan:

In your letter dated November 23, 1999, you requested a classification ruling on behalf of David Dart Design Group, Division of Kellwood. The sample is being returned, as you requested.

Style SRX-294 is a woman’s skirt constructed in two layers of woven fabric. The outer layer is 100% linen, and the inner layer is 100% cotton. The inner layer extends from the waist to the ankles, while the outer layer extends approximately to mid-calf. The skirt features a partially elasticized waistband; darts at the waist; and hemmed bottoms.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the fabric that forms the outer layer of the skirt provides the essential character, therefore, the garment is considered to be of linen.

In your request, you indicated that you believed the garment would be considered “subject to cotton restraints.” Section XI, statistical note 2 states, in part: 2. For the purposes of the Tariff Schedule:

(a) The term "subject to cotton restraints" means articles in which:

(i) The cotton component equals or exceeds 50 percent by weight of all the component fibers thereof; or

(ii) The cotton and any wool, fine animal hair or man-made fibers in the aggregate equals or exceeds 50 percent by weight of all the component fibers thereof and the cotton component equals or exceeds the weight of each of the wool (including fine animal hair) and man-made fiber components. . . .

For the application of this note, where appropriate, only the part of the product which determines the classification under general interpretive rule 3 shall be taken into account.

In this case, the portion of the garment that determines the classification under general interpretive rule 3 is made up of 100% linen. Therefore, the garment is not subject to cotton restraints.

The applicable subheading for style SRX-294 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts of other fibers. The rate of duty will be 6.8 percent ad valorem.

Style SRX-294 falls within textile category 842. Based upon international textile trade agreements, products of China 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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