NY 862934: The tariff classification of a lady's divided skirt, style WB-771, from Macau, Taiwan, Singapore, and/or China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              NY 862934
                                 May 14, 1991


CLA-2-61:S:N:N3:361 862934  

CATEGORY:  Classification

TARIFF NO.: 6104.52.0010

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO  64108

RE:  The tariff classification of a lady's divided skirt, style
     WB-771, from Macau, Taiwan, Singapore, and/or China.

Dear Mr. O'Neill:

     In your letter dated April 29, 1991, on behalf of High Horse
Sportswear, you requested a tariff classification ruling.  

     The submitted knee-length garment is manufactured from
tightly knitted cotton fabric.  There are side pockets, an
elasticized waistband, and the separation between the legs is
apparent.

     The applicable subheading for the garment will be
6104.52.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's skirts and divided skirts,
knitted, of cotton.  The rate of duty will be 8.8 percent ad
valorem.

     The divided skirt falls within textile category designation
342.  Based upon international textile trade agreements, products
of Macau, Taiwan, Singapore, and/or China are subject to quota
restraints and a visa requirement.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
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 Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                        Sincerely,



                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport