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NY J86694

August 6, 2003

CLA-2-61:RR:NC:WA:361 NY J86694


TARIFF NO.: 6204.52.2030

Ms. Maria E. Julia, Import Analyst
Newport News, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of a woman’s divided skirt (skort) from Macau.

Dear Ms. Julia:

In your letter dated July 8, 2003, you requested a classification ruling for a woman’s divided skirt (skort). The sample is being returned as you requested.

Style S04-16-073 is a woman’s skort constructed from 100 percent cotton woven blue denim fabric. The garment has a waistband with belt loops, a front opening with zipper and button closure, two front and two rear pockets, and a hemmed bottom. The garment is, essentially, a pair of shorts with an additional front panel. Because the front panel completely obscures the leg separation of the underlying shorts, the garment is considered a divided skirt.

The applicable subheading for the skort will be 6204.52.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts and divided skirts: Of cotton: blue denim. The duty rate will be 8.2% ad valorem.

The skort falls within textile category designation 342. Based upon international textile trade agreements this category, from Macau is 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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