CLA-2-61:RR:NC:WA:361 NY K88297

Ms. Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a woman’s knit skirt from the Philippines.

Dear Ms. Bounds:

In your letter dated August 3, 2004, on behalf of your client Design Resources, Inc., you requested a classification ruling. The submitted sample, Style #6900, is a woman’s skirt, constructed from 60% cotton, 40% polyester knit fabric. The garment features a wide elasticized waistband with a drawstring, an appliqué on the left front panel, side slits, a rear pocket with an appliqué in the center, and a hemmed bottom. We are returning your sample as you requested.

The applicable subheading for Style 6900 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 8.3% ad valorem.

Style 6900 falls within the textile category designation 342. Based upon international textile trade agreements, this category from the Philippines is subject to visa requirements and quota restraints.

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 DeGaetano at (646) 733-3052.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division