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NY J87664

August 28, 2003

CLA-2-61:RR:NC:WA:361 NY J87664


TARIFF NO.: 6204.59.4040

Ms. Melissa Weiss
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

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

Dear Ms. Weiss:

In your letter dated July 24, 2003, you requested a classification ruling for a woman’s skirt on behalf of Jones Apparel Group. The sample is being returned as you requested.

Style E1B7A10711 is a woman’s skirt. The skirt is constructed from three different fabrics. One fabric is 72 percent rayon, 28 percent polyester knit fabric, the other two are both 100 percent silk woven fabrics (one is satin, the other georgette). The knit fabric comprises a four-inch band at the waist and one asymmetrical panel that is approximately one sixth of the surface area; the two woven fabrics comprise the balance. The pull-on ankle length flare skirt has a narrow elasticized waistband and a hemmed bottom.

As noted above, the skirt is made up of different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the woven fabric imparts the essential character to the garment. As a result, in accordance with the General Rules of Interpretation (GRI 3(b)), the skirt will be classified under heading 6204.

The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Other: containing 70 percent or more by weight of silk. The duty rate will be 6.7% ad valorem.

The skirt falls within textile category designation 742. Based upon international textile trade agreements this category, from Korea is neither subject to 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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