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NY 883401



March 8, 1993

CLA-2-61:S:N:N5:361 883401

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3010

Ms. Laurie Everill, Customs Specialist
JC Penney Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a women's divided skirt, from Taiwan.

Dear Ms. Everill:

In your letter dated March 2, 1993, you requested a tariff classification ruling.

The submitted knee-length garment is manufactured from woven polyester fabric. There are side pockets, a waistband with two buttons and a zipper at the side. The separation between the legs is not apparent when the garment is viewed from the front.

The applicable subheading for the divided skirt will be 62104.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts, not knit, of synthetic fibers. The rate of duty will be 17 percent ad valorem.

The divided skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and 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 available 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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