CLA-2-62:S:AMW:N-3:I02

Mr. Ya-el Torbati
Delia
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a womencorduroy skirt from the Phillippines

Dear Mr. Torbati:

In your letter dated February 16, 1999, you requested a tariff classification ruling.

The submitted sample, style 02143, is a womenskirt, which is manufactured from 100% cotton woven corduroy fabric. The skirt features a front fly opening secured by a zipper, a waist band encircled by five self fabric belt loops, a back yoke, two patch pockets on the back and three pockets on the front.

The applicable subheading for the skirt will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for womencotton corduroy skirts. The rate of duty will be 8.4%.

COMMENT1 The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of the Phillippines are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

William J. Luebkert
Port Director
Philadelphia