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NY L87743

September 30, 2005

CLA-2-61:RR:NC:WA:361 NY L87743


TARIFF NO.: 6204.53.3010

Mr. Patrick Pascarella, President
Sea Air & Land Logistics
57 Doxbury Lane
Suffern, NY 10901

RE: The tariff classification of a skirt from Hong Kong.

Dear Mr. Pascarella:

In your letter dated September 14, 2005, you requested a classification ruling for a woman’s woven skirt. The garment will be returned, as requested.

Style W5G573 is a skirt made from 100 percent cotton woven fabric and 100 percent polyester woven fabric panels sewn together vertically. The skirt has a flat waistband, a back opening with a zipper closure with a hook and eye at the top, and an unfinished bottom. Although you have referred to the manner in which the garment was constructed as “cotton fabric with polyester trim,” the two different fabrics are intrinsic parts of the skirt.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite goods, with the classification determined by the fabric that provides the essential character. In this case, each fabric is equally important to the creation of the whole, therefore, classification will be based upon GRI 3(c). Under that provision, classification of the item will be under the Harmonized Tariff subheading that occurs last in numerical order of those which merit equal consideration. In this case, as the subheading for synthetic fiber appears last in numerical order, that is the heading under which the skirt will be classified.

The applicable subheading for style W5G573 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’skirts: Of synthetic fibers. The duty rate will be 16% ad valorem.

The skirt falls within textile category designation 642.. 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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