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NY I88498

December 4, 2002

CLA-2-61:RR:NC:WA:361 NY I88498


TARIFF NO.: 6204.59.4060

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Attorneys and Counselors at Law
156 State Street
Boston, Massachusetts

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

Dear Mr. Lynch:

In your letter dated November 14, 2002, you requested a classification ruling for a woman’s skirt on behalf of QT Service Group Inc. The sample is being returned, as you requested.

Style 32-5136 is a woman’s skirt constructed from 100 percent linen woven fabric and 100 percent nylon knit mesh fabric. The skirt has an elasticized waistband and hemmed bottom. The linen woven inner layer is approximately four inches longer than the outer embroidered mesh layer.

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 linen woven layer provides the essential character.

The applicable subheading for style 32-5136 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sskirts: Of other fibers. The duty rate will be 6.7% ad valorem.

Style 32-5136 falls within textile category designation 842. Based upon international textile trade agreements this category, from China is subject to neither quota nor 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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