CLA-2-61:RR:NC:WA:361 NY L86276
Ms. Elizabeth Costa
The Donna Karan Company LLC
580 Gotham Parkway
Carlstadt, NJ 07072
RE: The tariff classification of a dual-use garment from Hong Kong.
Dear Ms. Costa:
In your letter dated July 6, 2005, you requested a classification ruling for a women’s knit garment. The garment will be returned, as requested.
Style P450439KA, which you describe as a pull-on convertible flared dress skirt, is constructed from 100 percent wool knit fabric. The top eight inches of the garment are rib knit and the balance (approximately 35 inches) is a jersey knit fabric. When worn as a dress, the rib knit portion covers the bust. When worn as a skirt, the rib knit portion can be folded to act as a waistband.
The submitted garment is suitable for use as both a dress and a skirt. Two competing subheadings may cover this garment – 6104.41 (dress) and 6104.51 (skirt). In accordance with General Rule of Interpretation (GRI) 3(c) of the HTS, the garment will be classified under the heading which occurs last in numerical order among those which equally merit consideration, that is, subheading 6104.51.
The applicable subheading for style P450439KA will be 6104.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’…skirts…knitted or crocheted: Of wool. The duty rate will be 14.9% ad valorem.
Style P450439KA falls within textile category designation 442. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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