The tariff classification of a woman’s knit skirt from Taiwan.

NY K80723 December 16, 2003 CLA-2-61:RR:NC:WA:361 NY K80723 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Mr. William Ortiz S.J. Stile Associates, Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s knit skirt from Taiwan. Dear Mr. Ortiz: In your letter dated November 17, 2003, you requested a tariff classification ruling. The submitted sample, Style #S5129, is a woman’s skirt, constructed from 57% cotton, 38% polyester, and 5% spandex knit fabric. The garment features an elasticized waistband with a drawstring, zippers at both sides with 100% polyester mesh linings, and a hemmed bottom. When unzipped (from the hem to a point one inch below the waistband), a panel of 100% polyester mesh knit fabric is exposed. The skirt is considered to be of cotton since the chief weight cotton fabric provides the essential character. We are returning your sample as you requested. The applicable subheading for Style #S5129 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 8.4% ad valorem. Effective January 1, 2004, the duty rate will be 8.3% ad valorem. Style #S5129 falls within the textile category designation 342. Based upon international textile trade agreements, this category from Taiwan is subject to visa requirements and 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division