CLA-2-62:PD:C:I21 PD A89676

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz
& Silverman LLP
245 Park Avenue
New York, NY 10167-0002

RE: The tariff classification of a woman's divided skirt from Hong Kong

Dear Mr. Evan:

In your letter dated November 19, 1996, you requested a tariff classification ruling on behalf of Ann Taylor Global Sourcing.

The submitted sample, style E1118, is a woman's 100% cotton woven divided skirt. The garment is lined and has a rear zipper closure. The leg separation is concealed by a pleat and the garment is designed so that the leg openings are not apparent when viewed from the front.

The sample will be returned as requested.

The applicable subheading for the divided skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of cotton: other: other: women's. The rate of duty will be 8.6 percent ad valorem.

The garment falls within textile category designation 342. Based upon international textile trade agreements, products of Hong Kong 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,

E. Julian Miller
Port Director
Charleston, SC