CLA-2-61:RR:NC:WA:361 NY J88883
Ms. Maria E. Julia, Import Analyst
Newport News, Inc.
711 Third Avenue
New York, NY 10017
RE: The tariff classification of a woman’s skirt and petticoat from India.
Dear Ms. Julia:
In your letter dated September 23, 2003, you requested a classification ruling for style S04-75-122. The sample is being returned as you requested.
Style S04-75-122 is a skirt and petticoat tacked together at the waist, constructed from 100 percent cotton woven fabric. The outer garment is an asymmetrical skirt with an elasticized waistband, and hemmed bottom. The garment is ankle length for approximately half of the garment, then curves upward to approximately mid thigh length at the front, off center. The curved portion also has a ruffle. At the highest point of the curve, the skirt also has a vertical drawstring, which would permit minimal adjustment to the length. The inner garment is a petticoat with an elasticized waistband, an embroidered lower tier, and a scalloped bottom. The inner petticoat is visible beneath the skirt at the open portion. The style is considered to be two separate garments since they are merely tacked together with a single loop at each side of the waist, and can be easily separated without damage to either garment.
The applicable subheading for the skirt, the outer portion of style S04-75-122 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts and divided skirts: Of cotton. The duty rate will be 8.2% ad valorem.
The applicable subheading for the petticoat, the inner portion of style S04-75-122 will be 6208.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…petticoats…of cotton. The duty rate will be 11.3% ad valorem.
The skirt portion of style S04-75-122 falls within textile category designation 342; the petticoat portion of style S04-75-122 falls within textile category designation 352. Based upon international textile trade agreements garments from India 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