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NY N015326




August 31, 2007

CLA-2-61:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2010; 6104.53.2020

Ms. Yi Shu
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a woman’s knit divided skirt from Mexico.

Dear Ms. Shu:

In your letter dated July 31, 2007, you requested a tariff classification ruling. The submitted sample, Style #751, is a woman’s divided skirt constructed from 90% polyester and 10% spandex knit fabric. The divided skirt has inner shorts completely covered with panels of fabric that form the skirt. The garment features an elasticized waistband, slits on both sides and a hemmed bottom. You state that the garment will also be imported in girls’ sizes S-L under Style #752.

We are returning your sample as you requested.

The applicable subheading for the woman’s divided skirt, Style 751 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. The duty rate will be 16% ad valorem.

The applicable subheading for the girl’s divided skirt, Style 752 will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s for girl’s skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Girls’. The duty rate 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 divided skirts, Styles 751 and 752, fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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