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NY K89067

September 23, 2004

CLA-2-61:RR:NC:WA:361 NY K89067


TARIFF NO.: 6204.59.4040

Mr. ToRay Henry, Director of Import Operations Speed Sourcing, Inc.
2140 City Gate Drive
Columbus, Ohio 43219

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

Dear Mr. Henry:

In your letter dated August 27, 2004, you requested a classification ruling for woman’s skirt. The sample will be returned, as requested.

The submitted garment, style S3004, is a woman’s skirt made from alternating diagonal segments of two different woven fabrics. One fabric is 100 percent silk chiffon, the other is 79 percent rayon, 21 percent silk woven pile fabric. The fully lined skirt has a side opening with a zipper closure, with a hook and eye at the top, and a plain, hemmed bottom.

As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6204.59.30 and 6204.59.40. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, neither fabric provides the essential character. Therefore, the garment is considered to be of silk, containing 70 percent or more by weight of silk, under the subheading that occurs last.

The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Containing 70 percent or more of silk. The duty rate will be 6.6% ad valorem.

The skirt falls within textile category designation 742. Based upon international textile trade agreements this category from China is not subject to quota nor to 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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