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NY N003946

December 13, 2006



TARIFF NO.: 6204.53.3010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a skirt with a detachable lining from Indonesia.

Dear Ms. Shira:

In your letter dated November 28, 2006, you requested a classification ruling for a skirt with a lining on behalf of Polo Ralph Lauren. The sample will be returned, as requested.

The submitted sample, style 07IEG04, is a skirt composed of 100 percent polyester woven fabric with a snap-out lining composed of 100 percent polyester knit fabric. The skirt has a flat waistband, a side zipper, two pockets and a hemmed bottom with slits. The snap-out lining attaches below the waist, and has divided legs, thus creating, in effect, a divided skirt. The skirt can be worn without the lining; however, the lining cannot be worn without the skirt.

The skirt and lining 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 this style is imparted by the skirt.

The applicable subheading for style 07IEG04 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sskirts, divided skirts: Of synthetic fibers. The duty rate will be 16% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 07IEG04 falls within textile category 642. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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