CLA-2-61:RR:NC:WA:361 NY I88505
Mr. Pete Michalczyk
Quantum Logistics, In.
5025 D Florence Street
Denver, Colorado 80239
RE: The tariff classification of a woman’s skirt and pair of shorts from Macau.
Dear Mr. Michalczyk:
In your letter received on November 10, 2002, you requested a classification ruling for a woman’s skirt and shorts on behalf of Dash America Inc. These items are being returned as you requested.
Style 0308 is described as a “Cycling Skirt” and consists of a skirt and attached shorts constructed from 100 percent polyester knit fabric. The pull-on skirt is a wrap skirt permanently attached at the waistband, with a hemmed bottom. The pull-on shorts have a padded crotch and elasticized leg openings. The garments are attached to each other by means of small loops on each side, on the inner portion of the skirt and the outer portion of the shorts. Since the garments may be easily detached without damage, the skirt and shorts will be classified separately.
The applicable subheading for the skirt of style 0308 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16.2 percent ad valorem. Effective January 1, 2003, the rate of duty will be 16.1 percent ad valorem.
The applicable subheading for the shorts of style 0308 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…shorts… knitted or crocheted: Of synthetic fibers. The duty rate will be 28.6 percent ad valorem. Effective January 1, 2003, the rate of duty will be 28.4 percent ad valorem.
The skirt of style 0308 falls within textile category designation 642; the shorts of style 0308 fall within textile category designation 648. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa.
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 National Import Specialist Angela De Gaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division