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NY J88990




October 29, 2003

CLA-2-61:RR:NC:WA:361 NY J88990

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.52.2070

Ms. Mary Reynics,
Special Projects Coordinator
Tommy Hilfiger USA, Inc. (DBA) DSK Industries Inc. 35 Henry Street
Secaucus, NJ 07094

RE: The tariff classification of a woman’s skirt with a button-on bib from the Philippines.

Dear Ms. Reynics:

In your letter dated October 3, 2003, you requested a classification ruling for a woman’s skirt with a button-on bib.

Style 671712988 is a woman’s skirt with a button-on bib. The garment is constructed from 96 percent cotton, four-percent spandex woven fabric. The skirt portion has a waistband, partial openings at each side with three button closures, side seam pockets, and a hemmed bottom. The bib portion is eleven inches high and eleven inches wide at the bottom, tapering to nine inches wide at the top. The bib has a small front coin pocket and one inch wide button-on shoulder straps. The bib may be connected to the skirt by means of four buttons on the inner portion of the front of the skirt waistband, corresponding to buttonholes on the bib. The straps may be connected by means of two buttons on the inner portion of the back waistband, corresponding to buttonholes on the straps.

As noted above, style 671712988 is made up of two parts - a skirt and a bib. These two parts are considered a composite, in accordance with the Explanatory Notes to the General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States, which states, in part: For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts different types of fabric.

Since this style is considered a composite good, it will be classified as a skirt, which is the portion that provides the essential character.

The applicable subheading for style 671712988 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.

Style 671712988falls within textile category designation 342. Based upon international textile trade agreements this category, from the Philippines 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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