CLA-2-61:S:N:N5:361 889128
Ms. Margaret R. Polito
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: The tariff classification of a woman's woven skirt and woven
sack from Hong Kong or China.
Dear Ms. Polito:
In your letter dated August 10, 1993, you requested a tariff
classification ruling on behalf of Transcorp Apparel Limited. The
items that are the subject of the request are a skirt and a sack.
The skirt is designated style 7086. Your sample is being returned,
as you requested.
Style 7086 is a woman's woven skirt composed of 100% silk
crinkled fabric with an elasticized waistband. The skirt extends
from the waist to just above the ankles. You have stated that the
skirt will be imported in the sack, which is constructed from 100%
polyester woven fabric and is approximately nine inches by seven
inches. The sack has a draw string closure.
You have requested that the sack be classified with the skirt
as packing material, and have noted General Rule of Interpretation
5b (GRI 5b). GRI 5b requires that the packing material meet two
qualifications: that it is the type normally used for packing such
goods; and that it is not suitable for repetitive use. The sack in
this instance meets neither qualification. The sack is not normal
packing for the skirt. It is also reusable. Similarly styled
skirts are being imported with similar polyester sacks to be used
when laundering the skirt. The sack performs the function of
insuring that the crinkled appearance of the skirt is retained.
Other importers of similarly styled skirts without a sack,
recognized the use of the sack to retain the crinkled appearance of
the fabric. Therefore, the sack is not packing since it is meant
to be reused, and that use is not a fugitive use.
It should also be noted that the sack and skirt do not meet
the criteria for classification as either a set or a composite
under GRI 3. The skirt and sack, therefore, are considered
separate articles for tariff classification purposes.
The applicable subheading for the skirt will be 6204.59.4040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's skirts, not knit, of silk. The rate of duty
will be 7.2 percent ad valorem.
The applicable subheading for the laundry bag will be
6307.90.9986, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other made up articles... other, other.
The rate of duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport