The tariff classification of a woman’s knit skirt and a pair of women’s knit shorts from Brazil.

NY J87143 September 11, 2003 CLA-2-61:RR:NC:WA:361 NY J87143 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.53.2010 Ms. Rebecca Blake 44-14 Newton Rd, Apt. 2S Astoria, NY 11103 RE: The tariff classification of a woman’s knit skirt and a pair of women’s knit shorts from Brazil. Dear Ms. Blake: In your letter dated, August 7, 2003, you requested a classification ruling. The submitted samples are described as follows: Style #A5 - a pair of women’s shorts constructed from 100% polyester knit fabric. The pull-on shorts feature a flat waistband, a front opening with a button and velcro-like closures, a screen-printed design encircling the bottom of the left leg, and hemmed leg openings. Style #A1 - a woman’s skirt constructed from 86% nylon and 14% spandex knit fabric. The garment features a flat waistband with a drawstring, and a hemmed bottom. We are returning your samples as you requested. The applicable subheading for the shorts, Style A5, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s breeches and shorts, knitted or crocheted, of synthetic fibers, other, shorts. The duty rate will be 28.4% ad valorem. The shorts, Style A5, fall within textile category designation 648. Based upon international textile trade agreements this category from Brazil is subject to quota restraints and visa requirements. The applicable subheading for the skirt, Style A1, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, skirts and divided skirts, of synthetic fibers, other, women’s. The rate of duty will be 16.1% ad valorem. The skirt, Style A1, falls within textile category designation 642. Based upon international textile trade agreements this category, from Brazil is subject to quota restraints and visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division