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HQ 959581




January 11, 1999

CLA-2 RR:TC:TE 959581 ASM

CATEGORY: CLASSIFICATION

Tariff No.: 6104.53.2020

Ms. Julie Kim
Customs Liaison
Inter-Maritime Forwarding Co., Inc.
156 William St.
New York, NY 10038-2689

RE: Request for Reconsideration of Girl's Sarong; Revocation of PD A84880

Dear Ms. Kim:

This letter concerns your request for reconsideration of Customs ruling PD A84880, dated July 9, 1996, issued to Inter-Maritime Forwarding Company on behalf of Breaking Waves, Inc. regarding the tariff classification of a girl's sarong under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of PD A84880 was published on December 9, 1998, in the Customs Bulletin, Volume 32, Number 49.

FACTS:

The subject article is a girl's sarong made of fabric that is 80 percent nylon and 20 percent spandex (style 31072). The item is constructed of a knit metallic gold fabric that has been designed as a skirt which wraps around the waist with a tie closure. In PD A84880, dated July 9, 1996, the item was classified as an other garment, women's or girls', of man-made fibers under heading 6211.43.0091, HTSUSA.

The request for reconsideration disagrees with Customs classification of the sarong as a garment of woven man-made fibers. The requestor has submitted a sample and a letter from the manufacturer that describes the sarong as an article of knitted fabric.

ISSUE:

Whether the girl's sarong is properly classified as a garment of woven fabric under heading 6211.43.0091, HTSUS, or as a garment of knitted fabric under heading 6104.53.2020 HTSUS.

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order.

After careful examination of the sample submitted, we have verified that the subject garment is a skirt constructed of knit fabric and is properly classifiable pursuant to GRI 1 under heading 6104.53.2020, HTSUSA, as a girl's skirt. Customs ruling PD A84880, improperly classified the garment under the provision for other garments of woven fabric of 6211.43.0091, HTSUS.

HOLDING:

The girl's knitted sarong is classifiable as a skirt under the provision for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other; Girls'" subheading 6104.53.2020, HTSUS. This product is dutiable under the general column one rate of 16.6 percent ad valorem. The textile category for this provision is 642.

The importer should be advised that due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, he or she should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

We are hereby revoking PD A84880, dated July 9, 1996. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely,

John Durant, Director
Commercial Rulings Division


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