CLA-2-61:RR:NC:WA:361 NY K84414
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorneys at Law
888 Seventh Avenue-Suite 4500
New York, NY 10106
RE: The tariff classification of woman’s skirt from China.
Dear Mr. Zelman:
In your letter dated March 22, 2004, you requested a classification ruling for woman’s skirt on behalf of Tahari, Ltd. The sample will be returned, as requested.
The submitted garment, style E08EG314, is a woman’s reversible skirt, with each side made of a different fabric. One side of the skirt is screen printed and constructed from 100 percent silk woven fabric; the other side is constructed from yarn dyed woven fabric, 74 percent wool, 16 percent viscose, seven percent nylon, and three percent other fibers. The screen printed side is trimmed with piping and grosgrain finishing. The yarn dyed side has a grosgrain finish at the waist. The garment has an opening the entire length of one side, with snap closures that can be attached regardless of which side is worn on the outside.
As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6204.51 and 6204.59. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, the garment is considered to be of silk, under the subheading that occurs last.
The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts: Containing 70 percent or more of silk. The duty rate will be 6% ad valorem.
The skirt falls within textile category designation 742. Based upon international textile trade agreements this category from China is not subject 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.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