CLA-2-62:RR:NC:WA:361 I86614

Ms. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The classification of a woman’s woven skort from Hong Kong.

Dear Ms. Makalou: In your letter dated October 8, 2002, you requested a classification ruling.

The submitted sample, Style #54-87655, is a woman’s skort constructed from 100% cotton woven denim fabric. The garment features a zippered closure at the front of the short pants, and an additional piece of fabric sewn into the right seam, that extends across the front. The wide waistband has straps that fasten through a D-ring, and a hemmed bottom. The leg separation is not apparent when viewed from the front.

We are returning your sample as you requested.

The applicable subheading for the Skort, Style 54-87655, will be 6204.52.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, women’s. The rate of duty will be 8.3% ad valorem.

The Skort, Style 54-87655, falls within textile category designation 342. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and the visa requirements. 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 DeGaetano at 646-733-3052.

Sincerely,


Robert B. Swierupski
Director
National Commodity
Specialist Division