NY 857893
Dec. 6, 1990
CLA-2-61:S:N:N3I:361 857893
6104.62.2030
Mr. David Rutt
Expeditors International
601 N. Nash Street
El Segundo, California 90245
RE: The tariff classification of women's cotton denim shorts,
cotton denim skirt, cotton knit top and cotton knit shorts from
Hong Kong.
Dear Mr. Rutt:
In your letter dated November 5, 1990, on behalf of Filippo
Industries, Inc., you requested a classification ruling.
Style 201733 is comprised of two garments. The shorts are
100% cotton denim, button top, zipper fly and belt loops. The
shorts extend to just above the knee. The top is 95% cotton, 5%
spandex knit with detachable metal clips which may be used to
attach the top to the shorts. The top does not extend to the
waist.
Style 205727 is described as a woman's skort. It is made
from 100% cotton blue denim fabric. From the back, the garment
has the appearance of shorts, however, there is an extra piece of
fabric at the front which conceals the leg separation and gives
the garment the appearance of a skirt.
Style 201732 is a hybrid garment. It is made up of knit
shorts of 95% cotton, 5% spandex, with a two inch lace trim at
the bottom. Attached at the back of the waist with a single row
of stitching is a skirt belt. The skirt belt consists of a 100%
cotton denim waistband with three metal buttons and a sheer skirt
portion made of 100% polyester woven veil like material extending
almost to the bottom of the shorts in the rear, but tapers to the
waist in the front.
The applicable subheading for the bottom of style 201733
will be 6204.62.4055, Harmonized Tariff Schedule of the United
States (HTS), which provides for women's shorts of cotton. The
rate of duty will be 17.7 per cent ad valorem.
The applicable subheading for the upper body garment of
style 201733 will be 6114.20.0010, Harmonized Tariff Schedule of
the United States (HTS), which provides for women's knitted tops
of cotton. The rate of duty will be 11.5 per cent ad valorem.
The applicable subheading for style 205727 will be
6204.52.2030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's blue denim skirts and divided
skirts of cotton. The rate of duty will be 8.7 percent ad
valorem.
Style 201732 is considered a composite item and is
classified as shorts which are considered the essential character
of the garment. The applicable subheading will be 6104.62.2030,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's knitted shorts of cotton. The rate of duty
will be 16.7 percent ad valorem.
The shorts of style 201733 fall within textile category
designation 348; and its top within textile category designation
339. Style 205727 falls within textile category designation 342,
and style 201732 falls within 348. Based upon international
textile trade agreements, products of Hong Kong are subject to a
visa requirement.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is avai-
lable for inspection at your local Customs office.
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