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NY J85950




August 4, 2003

CLA-2-61:RR:NC:WA:361 NY J85950

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.52.2070

Ms. Ramona Huskey,
Div. Import Mgr.-Women’s Wear
Oxford Industries, Inc.
202 Hyatt Street
Gaffney, SC 29341

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

Dear Ms. Huskey:

In your letter dated July 2, 2003, you requested a classification ruling for a woman’s skirt. The sample is being returned as you requested.

Style 59-3320 is a fully lined woman’s skirt. The skirt is constructed from two different fabrics. One fabric is 100% cotton knit jersey, and the other is 100% cotton woven voile. The knit fabric comprises the upper half of the skirt; the woven, the lower half. The pull-on skirt has a narrow waistband with a drawstring; and an unfinished bottom.

As noted above, style 59-3320 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, neither the knit nor the woven fabric imparts the essential character to the garment. As a result, in accordance with the General Rules of Interpretation (GRI 3(c)), the skirt will be classified under the last heading, thus 6204.

The applicable subheading for style 59-3320 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of cotton. The duty rate will be 8.2% ad valorem.

The skirt falls within textile category designation 342. 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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