CLA-2-61:RR:NC:WA:361 NY I89325
Ms. Melissa Weiss
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106
RE: The tariff classification of a woman’s skirt and shirt from Russia.
Dear Ms. Weiss:
In your letter dated December 16, 2002, you requested a classification ruling for two women’s garments on behalf of Jones Apparel Group. The samples are being returned, as you requested.
Style 91674 is a skirt constructed from leather and knit fabric. The suede leather patches make up a portion of the front of the garment. The balance is made from 55 percent linen, 45 percent cotton knit fabric. The knit portion of the garment comprises more than 60 percent of the surface area of the garment. The skirt has a knit waistband and a self-start bottom on the knit portion.
Style F03-KS-1008-11A is a woman’s long sleeve shirt made up of two types of knit fabric. The back, sleeves, and 2/3 of the front (approximately) are 100 percent polyester knit fleece fabric. The balance of the front, the collar and sleeve cuffs are 100 percent acrylic. The fleece portion has more than ten stitches per centimeter in both the horizontal and vertical directions; the balance has fewer than nine stitches per two centimeters in the horizontal direction.
As noted above, the both garments are made up of two different types of fabric, or of fabric and leather. Such garments are considered a composite good, with the classification determined by the portion that provides the essential character. In the case of the skirt, the essential character is provide by the knit fabric. In the case of the shirt, the fleece fabric provides the essential character.
The applicable subheading for style 91674 will be 6104.59.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…skirts…knitted or crocheted: Of other fibers. The duty rate will be 5.6% ad valorem.
The applicable subheading for style F03-KS-1008-11A will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shirts…knitted or crocheted: Of man-made fibers. The duty rate will be 32.3% ad valorem.
Style 91674 falls within textile category designation 842; style F03-KS-1008-11A falls within textile category designation 639. Based upon international textile trade agreements these categories, from Russia are subject neither to quota nor to 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