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NY K85244

May 25, 2004
CLA-2-61:RR:NC:WA:361 NY K85244


TARIFF NO.: 6204.53.3010

Ms. Melba R. Dairo
Federated Merchandise Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of woman’s skirt with a pinned on vinyl flower from the Philippines.

Dear Ms. Dairo:

In your letter dated May 14, 2004, you requested a classification ruling for woman’s skirt. The sample will be returned, as requested.

The submitted garment, style number 3484, consists of a skirt and artificial flower pin. The skirt is a woman’s skirt constructed from 60 percent polyester, 35 percent rayon, and five-percent spandex woven fabric. The skirt has a flat waistband, a back opening with a zipper closure; a hook and eye at the top, and a plain, hemmed bottom. A vinyl artificial flower is pinned onto the skirt just below the waist.

The skirt and artificial flower pin fall within the description of "sets" as provided in the Explanatory Notes. The skirt and pin consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. The essential character of the set is imparted by the skirt.

The applicable subheading for style 3484, consisting of the skirt and pin, 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% ad valorem.

The skirt falls within textile category designation 642. Based upon international textile trade agreements products of the Philippines 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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