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NY I82052

May 30, 2002

CLA-2-61:RR:NC:TA:358 I82052


TARIFF NO.: 6104.52.0010; 6104.52.0020

Elizabeth M. Cantu
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301

RE: The tariff classification of skorts from Guatemala

Dear Ms. Cantu:

In your letter dated May 22, 2002 you requested a classification ruling.

Submitted style 3H03010026, manufactured from jersey fabric of 95% cotton/5% spandex, is a divided skirt, characterized by an elasticized waistband through which a drawstring is threaded, and by shorts legs, completely covered by a skirt sewn into the waistband.

As you have requested, the sample garment is being returned.

The applicable subheading for the garment in women’s and girls’sizes will be 6104.52.0010 and 6104.52.0020, respectively; Harmonized Tariff Schedule of the United States (HTS), which provide for women’s and girls’; respectively; skirts, divided skirts, knitted, of cotton. The duty rate will be 8.4 per cent ad valorem in either sizing.

The skorts fall within textile category designation 342 in either sizing. Based upon international textile trade agreements products of Guatemala may be subject to quota 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 Kirschner at 646-733-3048.


Robert B. Swierupski

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