CLA-2-61:RR:NC:WA:361 NY J89523

Ms. Susan Shibish
Weekenders International
29 East Wilmot Street
Richmond Hill, Ontario
L3B 1 A3

RE: The tariff classification of four women’s knit skirts from Canada.

Dear Ms. Shibish:

In your letter dated September 30, 2003, on behalf of your client Weekenders USA, Inc., you requested a tariff classification ruling for four women’s knit skirts. The submitted samples are described as follows:

Style #629/630 - a woman’s skirt constructed from 66% polyester, and 34% cotton knit fabric. The garment features an elasticized waistband, and a hemmed bottom.

Style #633/634 - a woman’s skirt constructed from 94% acetate, and 6% spandex knit fabric. The garment features an elasticized waistband, an all-over floral design, and a hemmed bottom.

Style #627/628 - a woman’s skirt constructed from 50% polyester, 44% cotton, and 6% spandex knit fabric. The garment features an elasticized waistband, and a hemmed bottom.

Style #623/624 - a woman’s skirt constructed from 50% polyester, and 50% cotton knit fabric. The garment features an all-over polka dot design, an elasticized waistband, and scalloped overlock stitching finishing the ruffled bottom.

You have indicated in your letter that the fabric of Style #623/624 is a blend of 50% polyester/50% cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

We are returning your samples as you requested.

The applicable subheading for Styles 629/630, 627/628, and 623/624 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, of synthetic fibers, other, women’s. The rate of duty will be 16.1% ad valorem.

Styles 629/630, 627/628, and 623/624 fall within the textile category designation 642. Based upon international textile trade agreements, this category from Canada is not subject to visa requirements or quota restraints.

The applicable subheading for Style #633/634 will be 6104.59.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, skirts and divided skirts, of artificial fibers, other, women’s. The rate of duty will be 8.9% ad valorem. Style 633/634 falls within textile category designation 642. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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