The tariff classification of two women’s knit skirts from Canada.

NY J89671 November 5, 2003 CLA-2-61:RR:NC:WA:361 NY J89671 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Susan Shibish Weekenders International 29 East Wilmot Street Richmond Hill, Ontario L3B 1 A3 RE: The tariff classification of two women’s knit skirts from Canada. Dear Ms. Shibish: In your letter dated October 6, 2003, on behalf of your client Weekenders USA, Inc., you requested a tariff classification ruling for two women’s knit skirts. The submitted samples are described as follows: Style #625/626 - a woman’s skirt constructed from 50% polyester, and 50% cotton knit fabric. The garment features an elasticized waistband, and a hemmed bottom. Style #696/690 - a woman’s skirt constructed from 50% polyester, and 50% cotton knit fabric. The garment features an elasticized waistband, and a hemmed bottom. You have indicated in your letter that the fabric of Styles 625/626 and 696/690 is a blend of 50% polyester/50% cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. We are returning your samples as you requested. The applicable subheading for Styles 625/626 and 696/690 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, of synthetic fibers, other, women’s. The rate of duty will be 16.1% ad valorem. Styles 625/626 and 696/690 fall within the textile category designation 642. Based upon international textile trade agreements, this category from Canada is not subject to visa requirements or quota restraints. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division