CLA-2-PD:TC:MEF G 28

Mr. Matthew Brauner

Texloom Group Incorporated

Brauner International Corporation

1 Exchange Place

Suite 300

Jersey City, New Jersey 07032

RE:The tariff classification of a Girls' Cotton Denim Skort from India

Dear Mr. Brauner:

In your letter dated October 22, 1996, you requested a tariff classification ruling for a Girls' 100% Cotton Denim Skort.

The submitted sample, Style #17086, is a ten ounce 100% Woven Cotton Denim Skort. The short pants feature two separate panels sewn into the front waistband and side seams to give the appearance of a skirt. The waistband has an elastic back, belt loops, and a metal button closure. The button at the waist secures the waistband and creates a one inch overlay of the two front panels. When the item is viewed from the front, the two-

panel overlay obscures the zippered front opening in the pants,as well as the leg separation. Side pockets are sewn into each panel. The skort will be imported in Girls' sizes 4-14.

The sample you provided is being returned to you as requested.

The applicable subheading for the Girls' Cotton Denim Skort will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of cotton: Other: Blue Denim: Girls'. The rate of duty will be 8.6%.

The Cotton Denim Skort falls within textile category designation 342. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

Carole E. Graves

Port Director

Port of Baltimore