CLA-2-62:OT:RR:NC:TA:361

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a woman’s woven skirt from Sri Lanka.

Dear Mr. Hoffacker:

In your letter dated September 12, 2008, on behalf of your client Sugartown Worldwide, Inc., you requested a classification ruling.

The submitted sample, Style #71291, is a woman’s skirt with shorts attached underneath. The skirt and shorts are constructed from 98% cotton and 2% lastol woven fabric. The skirt portion of the garment features a flat waistband, a rear opening with a combination zipper and one-button closures, two front pockets, and a hemmed bottom. The shorts feature hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric.

Your sample is being returned as requested.

The applicable subheading for the skirt, Style 71291, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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 8.2% 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 skirt, Style 71291, falls within textile category 342. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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
Specialist Division