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NY M86660




October 2, 2006

CLA-2-62:RR:NC:TA:361 M86660

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.53.3010; 6204.59.4060

Ms. Melba R. Dairo
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001

RE: The tariff classification of women’s skirts and a belts from Indonesia.

Dear Ms. Dairo:

In your letter dated September 12, 2006, you requested a classification ruling. The provided samples will be returned as per your request.

Style 4717 is a woman’s skirt constructed of a 100% linen woven fabric. The skirt has a flat waist, a side zipper, a hook and eye closure at the top, and hemmed bottom. The skirt will be imported and sold with a belt made from flax cord and faux shells.

Style 4731 is a woman’s skirt constructed of a 100% polyester woven fabric. The skirt has a flat waistband, a side zipper, a hook and eye closure at the top, and hemmed bottom. The skirt will be imported and sold with a sash belt made from crocheted rayon and plastic beads.

Styles 4717 and 4731, each consisting of a skirt and a belt, are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to the skirt and belt. The essential character of both styles is imparted by the skirts.

The applicable subheading for Style 4717 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’skirts: Of other textile materials. The rate of duty will be 6.6% ad valorem. The applicable subheading for Style 4731 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’skirts: Of other synthetic fibers. The rate of duty will be 16% 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 and belt, style 4717, falls within textile category 842; the skirt and belt, style 4731, falls within textile category 642. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-5052.

Sincerely,

Robert B. Swierupski
Director,

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