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NY L84203

May 18, 2005

CLA-2-61:RR:NC:WA:361 NY L84203


TARIFF NO.: 6204.52.2070

Ms. Martha DeCastle, Compliance Coordinator McNaughton Apparel Group Inc.
45 Fernwood Avenue
Edison, NJ 08837

RE: The tariff classification of a skirt from China.

Dear Ms. DeCastle:

In your letter dated April 14, 2005, you requested a classification ruling for a skirt and belt . The garment will be returned, as requested.

Style DB4038 is a skirt constructed from 98 percent cotton, two percent spandex woven fabric. The skirt has a flat waistband with belt loops, a front opening with a zipper closure and button at the top, three front pockets, two back pockets, and a plain, hemmed bottom.

A belt composed of a woven textile fabric and metal chain has been inserted through the belt loops. The fabric is woven through the chain portion, and two additional fabric sections hang from either end for tying. The belt is considered a metal jewelry belt, classifiable in heading 7117.

You have indicated that the belt will be fed through the belt loops, and that the skirt and belt will be sold in that condition. Although the skirt and belt are mutually complementary, because both items may normally be offered for sale in separate parts, they are not considered a composite good as defined in the General Rules of Interpretation, 3(b), Harmonized Tariff Schedule of the United States (HTS). Instead, the skirt and metal jewelry belt fall within the description of "sets" as provided in that section. The skirt and belt 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. As the belt is an accessory to the skirt, the essential character of the set is imparted by the skirt.

The applicable subheading for style DB4038 (the pants and belt) will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’skirts: Of cotton. The duty rate will be 8.2% ad valorem.

The skirt of style DB4038 falls within textile category designation 342; the belt of style DB4038 does not have an assigned textile category. 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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