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NY L88597

November 10, 2005

CLA-2-61:RR:NC:WA:361 NY L88597


TARIFF NO.: 6204.59.4060

Ms. Jean Gong
McNaughton Apparel Group Inc.
498 Seventh Avenue, 9th Floor
New York, NY 10018

RE: The tariff classification of a skirt and belt from China – correction to ruling L87483.

Dear Ms. Gong:

This replaces Ruling Number L87493, dated September 20, 2005, which contained a mistake of fact. In that ruling, the accompanying belt was described as being plastic. Additional information subsequently provided (in conjunction with New York ruling L87964) has shown that the belt was “of textiles” and classified in chapter 62. A complete corrected ruling follows.

In your letter dated August 30, 2005, you requested a classification ruling for a skirt and belt. The item was returned in conjunction with the original ruling.

Style DHUH1S is a woman’s skirt, which will be imported and sold with a belt, style MB2730. The skirt is constructed from 55 percent linen, 45 percent rayon woven fabric, and has a flat waistband, a rear opening with a zipper closure, a hook and eye at the waistband, and a hemmed bottom. The belt is made from large plastic rings connected by narrow textile strips, and may be tied around the waist.

The skirt and belt fall within the description of a composite good. They are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style DHUH1S is imparted by the skirt.

The applicable subheading for the item made up of the skirt and belt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’skirts: Of other textile materials: Other. The duty rate will be 6.6% ad valorem.

The item made up of the skirt and belt 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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