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NY K83437

March 11, 2004
CLA-2-61:RR:NC:WA:361 NY K83437


TARIFF NO.: 6204.59.3010

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue-Suite 4500
New York, NY 10106

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

Dear Mr. Zelman:

In your letter dated February 19, 2004, you requested a classification ruling for woman’s skirt. The sample will be returned, as requested.

The submitted garment, style number E15K2304, is a woman’s skirt constructed from two different woven fabrics: a 100 percent cotton voile fabric and a 100 percent woven rayon grosgrain fabric. The skirt, which extends approximately to mid thigh, has a three-inch waistband, pleats which are sewn down for the top five inches, and a plain, hemmed bottom. The base fabric is cotton; the waistband is made of the grosgrain; the pleats are also covered with the grosgrain fabric. The cotton fabric is only exposed in that portion of the skirt where the pleats may be expanded.

As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6204.52 and 6204.59. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the gros grain fabric provides the essential character, therefore, the garment is considered to be of an “artificial fiber.”

The applicable subheading for the skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of artificial fibers. The duty rate will be 16% ad valorem.

The skirt falls within textile category designation 642. Based upon international textile trade agreements products of China are 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.cbp.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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