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

NY K83364 March 19, 2004 CLA-2-61:RR:NC:WA:361 NY K83364 CATEGORY: Classification TARIFF NO.: 6104.59.1030 Ms. Krisanne Stecklair Mother Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman’s knit skirt from India. Dear Ms. Stecklair: In your letter dated February 17, 2004, you requested a tariff classification ruling. The submitted sample, Style #92421, is a woman’s skirt constructed from 71% rayon, and 29% nylon openwork knit fabric. The garment features an elasticized waistband, and a self-fininshed bottom. The skirt also has a 100% polyester woven lining. We are returning your sample as you requested. The applicable subheading for the skirt, Style 92421, will be 6104.59.1030, 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 artificial fibers, other, women’s. The rate of duty will be 8% ad valorem. Style 92421 falls within textile category designation 642. Based upon international textile trade agreements this category, from India is presently 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division