The tariff classifications of Girls' Knit and Woven Cotton/Lycra Spandex Skorts from Macau and Indonesia

PD D81588 September 9, 1998 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6104.52.0020; 6204.52.2080 Ms. Mary L. Irish Import Specialist Talbots 175 Beal Street Hingham, Massachusetts 02043 RE: The tariff classifications of Girls' Knit and Woven Cotton/Lycra Spandex Skorts from Macau and Indonesia Dear Ms. Irish: In your letter dated August 20, 1998, you requested a tariff classification ruling. Two samples were submitted with your request: Style 91092843 and Style 91093805. Style 91092843 is a Girls' 97% Cotton/3% Lycra Spandex Knit Skort. The short pants feature an additional piece of fabric sewn into the right side seam. The additional fabric extends across the front of the short pants and attaches at the left side of the waistband with a button closure. Because the fabric conceals the short hemmed leg openings, the separation is not apparent when viewed from the front. The garment has elastic along the back waistband. You state the skort will be imported in girls' sizes 2, 3, 4, 5, 6, and 6X from Macau. Style 91093805 is a Girls' 97% Cotton/3% Lycra Spandex Woven Twill Skort. A zipper closure is featured at the front center of the short pants. An additional piece of fabric is sewn into the right side seam, extends across the front of the garment, and attaches to the left front waistband with a button closure. Because the fabric conceals the short hemmed leg openings, the separation is not apparent when viewed from the front. You state the garment is being made in Indonesia, and will be imported in Girls' Sizes 7, 8, 10, 12, 14, and 16. The applicable subheading for the Girls' Cotton/Lycra Spandex Knit Skort, Style 91092843, will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of cotton: Girls'. The rate of duty will be 8.6%. The applicable subheading for the Girls' Cotton/Lycra Spandex Woven Twill Skort, Style 91093805, will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of cotton: Other: Other: Girls'. The rate of duty will be 8.5%. Sample Skort, Style 91093805, will be returned to you as requested. The 97% Cotton/3% Lycra Spandex Knit and Woven Skorts fall within textile category designation 342. Based upon international textile trade agreements, products of Macau and Indonesia 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