United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H83717 - NY H83786 > NY H83719

Previous Ruling Next Ruling
NY H83719




August 13, 2001

CLA-2-61:RR:NC:WA:361 H83719

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2010

Ms. Elizabeth Rizzo
Senior Customs Analyst
The Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The classification of a woman’s skirt from China.

Dear Ms. Rizzo:

In your letter received on July 10, with additional information provided on August 7, 2001, you requested a classification ruling for a woman’s skirt. The sample is being returned, as you requested.

Style P411087LB is a woman’s skirt constructed from alternating panels of leather, knit openwork fabric, and knit fabric covered with sequins. The knit openwork fabric consists of 46& nylon, 27% cotton and 27% rayon fibers. The knit fabric backing for the sequins consists of 100% polyester knit fabric. The skirt has a flat waistband; back zipper; and hemmed bottom.

General Rule of Interpretation 3 states:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In accordance with General Rules of Interpretation 3(b), when an item may be classified under two or more headings, the heading , by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

A skirt of suede leather would be classified under heading 4203; a skirt of nylon knit openwork fabric would be classified under heading 6104. In accordance with note 6 to chapter 58, embroidery includes sewn sequins onto a ground fabric. Subheading note 2 to Section XI to the Harmonized Tariff Schedules, requires that the chief weight of embroidered fabric be based on the ground fabric. Therefore, a skirt made up of the sequin fabric would also be classified in heading 6104.

You have provided the following information: the leather portion covers 45% of the surface area of the skirt, the balance is synthetic knit fabric, including the openwork and sequins. The value of the leather is 35% of the total, the balance is the synthetic knit fabric, including both the openwork and sequins. Based on this information, as well as a physical examination of the submitted sample, neither the leather nor the textile portion provides the essential character to the skirt. Therefore, in accordance with GRI 3(c), the skirt will be classified under the “heading which occurs last,” that is, under 6104.

The applicable subheading for style P411087LB will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sskirts: of synthetic fibers. The rate of duty will be 16.3 percent ad valorem.

Style P411087LB falls within textile category designation 642. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: