CLA-2-61:RR:NC:3:353 F81139
Ms. Elizabeth Hodur
Warnaco
90 Park Ave.
New York, NY 10016
RE: The tariff classification of a skirt and handkerchief top from China.
Dear Ms. Hodur:
In your letter dated December 17, 1999 you requested a classification ruling.
The submitted samples GJ5M5515 and GJ25MX533 are composed of knit 65% polyester/35% cotton fabric coated with 100% polyurethane that completely obscures the underlying fabric. Style GJ25MX5515 is a skirt with a fly front and two zippered pockets. Style GJ25MX533 is a handkerchief top, triangular in shape and measures approximately 28 x 15 x 15 with two thin ties.
The applicable subheading for the Styles GJ5M5515 and GJ25MX533 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The duty rate will be 5.3% ad valorem.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division