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NY I81454

June 10, 2002

CLA-2-61:RR:NC:WA:361 NY I81454


TARIFF NO.: 6104.53.2010

Ms. Joanna Russell
Donna Karan New York
600 Gotham Parkway
Carlstadt, NJ 07072

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

Dear Ms. Russell:

In your letter dated May 7, 2002, you requested a classification ruling.

Style #21321759JB, is a woman's skirt constructed from both knit and woven fabrics. The upper portion, which consists of the waistband and approximately 6½ inches below the waistband, is constructed from 100% cotton blue denim fabric. The balance of the skirt is constructed from 60% nylon, 40% rayon raschel knit fabric.

The skirt features a waistband with five belt loops, a four-button front closure, two front pockets, and an unfinished bottom, cut to varying lengths.

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 that fabric that provides the essential character. In this case, the raschel knit fabric provides the essential character since it provides a significant visual effect to the garment. The garment, therefore, is considered to be composed of a man-made fiber, knit fabric.

We are returning your sample as you requested. The applicable subheading for the skirt, Style #21321759JB will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts and divided skirts: Of synthetic fibers, women’s. The duty rate will be 16.2% ad valorem.

The skirt falls within textile category designation 642. Based upon international textile trade agreements this category from China is subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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