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NY L88736




December 8, 2005

CLA-2-61:RR:NC:WA:361 NY L88736

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3010; 6204.63.3532

Ms. Allison M. Legg
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a skirt and shorts from China.

Dear Ms. Legg:

In your letter dated November 8, 2005, you requested a classification ruling for a skirt and shorts from China. The item will be returned, as requested.

Style S7WS16965 is a woman’s skirt and attached shorts constructed from 100 percent nylon woven fabric. The wrap skirt has a flat waistband, two snaps in the waist that secure the flap, and a plain, hemmed bottom. The shorts have a flat waistband, a front opening with a zipper closure and a snap in the waistband, a rear patch pocket, and hemmed leg openings. The garments may be attached by means of loops, attached at each side of the shorts, and buttons attached at the inside of the skirt waistband, on either side. The shorts and skirt may also be worn separately.

You have suggested that the skirt and shorts be classified as a unit, with the essential character provided by the skirt. Your suggested classification is under HTS 6204.53.3010. We disagree. Note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS) states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, the two garments will be classified separately, as a skirt and shorts.

The applicable subheading for the skirt of style S7WS16965 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’skirts: Of other synthetic fibers. The duty rate will be 16% ad valorem.

The applicable subheading for the shorts of style S7WS16965 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’shorts: Of other synthetic fibers. The duty rate will be 28.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The skirt of style S7WS16965 falls within textile category designation 642; the shorts of style S7WS16965 falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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