The tariff classification of a woman's skirt from Ireland.

NY C81367 November 24, 1997 CLA-2-61:RR:NC:WA:361 C81367 CATEGORY: Classification TARIFF NO.: 6204.59.1030 Mr. Jerry P. Wiskin Simons & Wiskin Attorneys at Law 90 West Street, 10th Floor New York, NY 10006 RE: The tariff classification of a woman's skirt from Ireland. Dear Mr. Wiskin: In your letter dated October 21, 1997, with supplemental information provided on November 4, and November 20, you requested a classification ruling for a woman's skirt on behalf of Wilderness Trading Company, Ltd. The sample is being returned, as you requested. The submitted sample is a woman's skirt, style SKU FFSS2-FFSL2, constructed from woven pile fabric. The fiber content of the fabric is 100% cotton backing and 100% rayon pile. The fully lined skirt extends from the waist to just above the knee, and has a zipper closure. Based on the Harmonized Tariff Schedules, Section XI, subheading note 2, for pile fabrics and articles, the fiber content of the pile only is used in determining the chief weight. The ground fabric is ignored. In this case, therefore, since the fiber content of the pile is 100% rayon, the garment is considered to be "of artificial fibers." The applicable subheading for the skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skits...of artificial fibers. The rate of duty will be 16.7 percent ad valorem. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division