The tariff classification of a girl's woven divided skirt from Macau

PD B80357 January 8, 1997 CLA-2-62:LA:S:T:1:2:G04 B80357 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Barry Powell Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law 707 Wilshire Boulevard, Suite 5555 Los Angeles, CA 90017 RE: The tariff classification of a girl's woven divided skirt from Macau Dear Mr. Powell: In your letter dated December 6, 1996, which U. S. Customs received on December 12, 1996, on behalf of your client, Avance International LLC, you requested a tariff classification ruling. The submitted sample, style 3A37126, is a girl's divided skirt constructed from 52% polyester, 48% nylon woven fabric. The garment features an elasticized back waistband, textile panels attached at the side seams and the front waist and are joined in the front by snap closures, front pocket flaps with metal snap closures and hemmed leg openings. The front textile panels conceal the leg separation. When worn, and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Although no size range was indicated in your letter, the submitted sample is a girl's size medium. Your sample will be returned as requested. The applicable subheading for the divided skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . skirts and divided skirts: of synthetic fibers: other: other: girls'. The rate of duty will be 16.7% ad valorem. The garment falls within textile category designation 642. As a product of Macau, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Aileen Colon Acting Port Director Los Angeles