CLA-2-62:S:S:N:JS:I03 D81120

TARIFF NO: 6204.52.2070

Ms. Amy Sperber
Delia's
435 Hudson Street
New York, New York

Re: The classification of garments from India

Dear Ms. Sperber: In your letter of August 4, 1998, you requested a tariff classification ruling. Sample of style 02113 was submitted for classification.

Style 02113, a women's skirt, is composed of 100% cotton fabric. The garment extends from the waist to the area of the mid thigh and features a partial zippered opening on the side.

The applicable subheading for the garment is 6204.52.2070, Harmonized Tariff Schedule of the United States, which provides for women's cotton skirts. The rate of duty is 8.5%. The garment falls into textile category 342. As products of India, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, 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 this ruling should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

David Ballard
Port Director,
Champlain, N.Y.