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NY 857893

Dec. 6, 1990

CLA-2-61:S:N:N3I:361 857893

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4055; 6114.20.0010; 6204.52.2030; 6104.62.2030

Mr. David Rutt
Expeditors International
601 N. Nash Street
El Segundo, California 90245

RE: The tariff classification of women's cotton denim shorts, cotton denim skirt, cotton knit top and cotton knit shorts from Hong Kong.

Dear Mr. Rutt:

In your letter dated November 5, 1990, on behalf of Filippo Industries, Inc., you requested a classification ruling.

Style 201733 is comprised of two garments. The shorts are 100% cotton denim, button top, zipper fly and belt loops. The shorts extend to just above the knee. The top is 95% cotton, 5% spandex knit with detachable metal clips which may be used to attach the top to the shorts. The top does not extend to the waist.

Style 205727 is described as a woman's skort. It is made from 100% cotton blue denim fabric. From the back, the garment has the appearance of shorts, however, there is an extra piece of fabric at the front which conceals the leg separation and gives the garment the appearance of a skirt.

Style 201732 is a hybrid garment. It is made up of knit shorts of 95% cotton, 5% spandex, with a two inch lace trim at the bottom. Attached at the back of the waist with a single row of stitching is a skirt belt. The skirt belt consists of a 100% cotton denim waistband with three metal buttons and a sheer skirt portion made of 100% polyester woven veil like material extending almost to the bottom of the shorts in the rear, but tapers to the waist in the front.

The applicable subheading for the bottom of style 201733 will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of cotton. The rate of duty will be 17.7 per cent ad valorem.

The applicable subheading for the upper body garment of style 201733 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted tops of cotton. The rate of duty will be 11.5 per cent ad valorem.

The applicable subheading for style 205727 will be 6204.52.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's blue denim skirts and divided skirts of cotton. The rate of duty will be 8.7 percent ad valorem.

Style 201732 is considered a composite item and is classified as shorts which are considered the essential character of the garment. The applicable subheading will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted shorts of cotton. The rate of duty will be 16.7 percent ad valorem.

The shorts of style 201733 fall within textile category designation 348; and its top within textile category designation 339. Style 205727 falls within textile category designation 342, and style 201732 falls within 348. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is avai- lable for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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