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NY K81796




February 18, 2004

CLA-2-61:RR:NC:WA:361 NY K81796

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6104.53.2010

Mr. George Gutierrez
Smith Logistics International, Inc.
10800 NW 97th Street, #102
Medley, Florida 33178

RE: The tariff classification of two women’s knit skorts and a pair of knit shorts from various countries.

Dear Mr. Gutierrez:

In your letter dated January 15, 2004, on behalf of your client Delta Apparel Inc., you requested a classification ruling.

The submitted samples are described as follows:

1. Style #136V - a pair of women’s shorts constructed from 100% cotton knit fabric. The garment features an elasticized waist with a drawstring, a functional fly opening with a button closure, slits at both sides, and hemmed leg openings.

2. Style #25V - a woman’s skort constructed from 50% cotton, and 50% polyester knit fabric. The garment features an elasticized waistband, an additional panel of fabric sewn in to the right and left seams, that wraps across the front of the garment, slits at both sides, and a hemmed bottom. The additional panel obscures the leg separation of the shorts in front.

3. Style #27V - a woman’s skort constructed from 50% cotton, and 50% polyester knit fabric. The garment features an elasticized waistband, an additional panel of fabric sewn into the right seam, that wraps in front, from right to left, slits at both sides, and a hemmed bottom. The additional panel obscures the leg separation of the shorts in front.

You have indicated in your letter that the fabric of Styles 25V and 27V is a blend of 50% polyester/50% cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

We are returning your samples as you requested.

The applicable subheading for the shorts, Style 136V will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, knitted or crocheted:Of cotton, shorts, women’s. The duty rate will be ad valorem. The duty rate will be 14.9% ad valorem.

The applicable subheading for the Skorts, Styles 25V and 27V, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts knitted or crocheted, of synthetic fibers, other, women’s. . The rate of duty will be 16% ad valorem.

The applicable subheading for the Skorts, Styles 25V and 27V, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts knitted or crocheted, of synthetic fibers, other, women’s. . The rate of duty will be 16% ad valorem.

The shorts, Style 136V, fall within textile category designation 348. Styles 25V and 27V fall within the textile category designation 642. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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