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NY I84239

August 19, 2002

CLA-2-61:RR:NC:WA:361 NY I84239


TARIFF NO.: 6104.51.0000

Ms. Troy Myers
Limited Brands Logistics Services
4 Limited Parkway East
Reynoldsburg, OH 43068

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

Dear Mr. Myers:

In your letter dated July 18, 2002, you requested a classification ruling.

Style #157775, is a woman's knit skirt constructed from wool knit fabric, and suede leather fabric. The garment features a flat waistband, a left side zipper, and a crocheted bottom. The front portion of the skirt consists of a surface area of four suede leather patches attached by means of ¾ inch strips of crocheted fabric. The rear portion consists of 100% wool knitted fabric.

As noted above, the garment is made up of two different materials. Such garments are considered a composite good, with the classification determined by that material which provides the essential character. In this case, the wool knit fabric provides the essential character. Therefore, the garment is considered to be a textile wool knit skirt.

We are returning your sample as you requested.

The applicable subheading for the skirt, Style #157775 will be 6104.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts and divided skirts: Of wool or fine animal hair, women’s. The duty rate will be 15.3% ad valorem.

The skirt falls within textile category designation 442. Based upon international textile trade agreements this category from Uruguay 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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