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NY L82798

March 10, 2005

CLA-2-61:RR:NC:WA:361 NY L82798


TARIFF NO.: 6204.59.4060

Mr. Patrick Pascarella, President
Se Air and Land Logistics
57 Doxbury Lane
Suffern, NY 10901

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

Dear Mr. Pascarella:

In your letter dated February 27, 2005, you requested a classification ruling for a woman’s skirt on behalf of Presidio International, Inc. The sample will be returned, as requested.

The submitted garment, style R5G543 is a woman’s skirt constructed from both 100 percent linen and 100 percent cotton woven fabrics. The upper half of the skirt is made from the cotton fabric, and the lower half is made from the linen fabric. In addition a six-inch flounce, also made from 100 percent cotton fabric, is attached just below the upper cotton portion, and extends approximately ¾ of the way around the garment. The skirt has a flat waistband, a front opening with an inner top button, and hook and eye closures, two front pockets, and a plain, hemmed bottom.

As noted above, the garment is made up of different woven fabrics, classifiable under two different subheadings, 6204.62 (cotton) and 6204.69 (linen). Based on GRI 3(c), the garment is classified under the heading that occurs last in numerical order among those which equally merit consideration in determining their classification, since neither fabric provides the essential character to the garment.

The applicable subheading for the skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of other fibers: Other. The duty rate will be 6.6% ad valorem.

The skirt falls within textile category designation 842. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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