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NY J82842




April 23, 2003

CLA-2-61:RR:NC:WA:361 NY J82842

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2010; 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 two women’s skirts from China.

Dear Mr. Shira:

In your letter dated March 26, 2003, you requested a classification ruling for two women’s skirts on behalf of Kasper A.S.L., Ltd. The samples are being returned as you requested.

Style F304007 is a woman’s skirt constructed from 100 percent nylon knit mesh fabric, with a 100% silk woven lining. The skirt has a narrow waistband with a hook and eye closure, a side zipper, and an unfinished bottom edge. The mesh fabric is decorated with sequins.

Style F304005 is a fully lined woman’s skirt. The skirt is constructed from alternating panels of two different fabrics. One fabric is 100 % silk chiffon, and the other is 46% nylon, 27% rayon and 27% cotton lace. The lining is made from 100% silk woven fabric. The skirt has a narrow waistband with a hook and eye closure, a side zipper, and an hemmed bottom edge.

As noted above, style F304005 is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the lace fabric imparts a significant visual effect to the garment and, therefore, provides the essential character. As a result, the garment is considered to be “of synthetic fibers.”

The applicable subheading for style F304007 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirtsknitted or crocheted: Of synthetic fiber. The duty rate will be 16.1% ad valorem.

The applicable subheading for style F304005 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of synthetic fiber. The duty rate will be 16.1% ad valorem.

Both styles fall within textile category designation 642. Based upon international textile trade agreements this category, from China is 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 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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