CLA.-2-62:K:TO:B9:I18 G87572

Ms. Rabia Tewari
dELiA*S
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a skirt from Bangladesh.

Dear Ms. Tewari:

In your letter dated February 15, 2001, you requested a classification ruling. The submitted sample, style BS01SK62, is a woven skirt. It is manufactured from 100% cotton corduroy fabric. The skirt features a fly front opening secured by a zipper. The waistband has a snap closure and belt loops. The ankle length bottom has a slit in the front. Also featured are two inset pockets in the front and two in the rear.

The applicable subheading for the skirt will be 6204.52.2010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of cotton: other: corduroy: women’s. The duty rate will be 8.4% ad valorem.

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

2

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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 Field National Import Specialist Anthony Stingone at (718) 553-1627 or National Import Specialist Angela DeGaetano at (212) 637-7029.

Sincerely,

Susan T. Mitchell
Area Director
JFK Airport