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NY J89699

November 7, 2003

CLA-2-61:RR:NC:WA:361 NY J89699


TARIFF NO.: 6204.53.3010

Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
Attention: Joe Hoffacker

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

Dear Mr. Hoffacker:

In your letter dated October 7, you requested a classification ruling for a woman’s skirt on behalf of Norton McNaughton. The sample will be returned, as requested.

Style 3M1DT7 is a woman’s skirt with a sash styled belt. The skirt and belt are constructed from 100 percent polyester woven fabric. The fully lined skirt, which is made in a floral print, has an elasticized waistband, a belt loop on either side made from looped thread, and a hemmed bottom. The sash belt is approximately 3 ½ inches wide and 80 inches long. It is made in a polka dotted pattern, is scrunched to fit in the belt loops, and ties at the front.

The sash belt and skirt are considered a composite good. For such articles, classification is determined by the portion that provides the essential character. For this style, the skirt provides the essential character; therefore, the item is classified, and takes the quota category, for women’s skirts.

The applicable subheading for style 3M1DT7 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of synthetic fibers. The duty rate will be 16.1% ad valorem.

Style 3M1DT7 falls within textile category designation 642. Based upon international textile trade agreements, category 642 from China is subject to 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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