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NY I87714

December 9, 2002

CLA-2-62:RR:NC:WA:361 NY I87714


TARIFF NO.: 6204.59.4060

Mr. Herbert Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508

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

Dear Mr. Lynch:

In your letter dated November 11, 2002, on behalf of your client QT Services Group, Inc, you requested a classification ruling.

The submitted sample, Style #32-5123, is a woman's wrap skirt constructed from two different woven fabrics. One fabric is 100% linen, the other is 100% rayon, and these are sewn together in a patchwork formation. The skirt panel wraps in front, from right to left, and features a three-button closure at the front waist, and a hemmed bottom. You have indicated that the skirt consists of a surface area of 60% linen and 40% rayon woven fabric.

As noted above, the garment is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by that material which provides the essential character. In this case, the woven linen fabric provides the essential character. Therefore, the garment is considered to be “of linen”.

We are returning your sample as you requested.

The applicable subheading for the skirt, Style 32-5123 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts and divided skirts: Of other textile materials, other, other. The duty rate will be 6.7% ad valorem.

Effective January 1, 2003, the rate of duty will remain the same.

The skirt, Style 32-5123 falls within textile category designation 842. Based upon international textile trade agreements this category from China is not subject to quota restraints or visa requirements.

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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