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NY E87266




November 16, 1999

CLA-2-61:RR:NC:WA:361 E87266

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0010; 6204.62.4010; 6204.62.4020; 6204.62.4055

Ms. Rita Pitts
Classification Specialist
Dillard’s
1600 Cantrell,
Little Rock, Arkansas 72201

RE: The classification of women’s trousers and shorts from Sri Lanka.

Dear Ms. Pitts:

In your letter dated September 23, 1999, you requested a classification ruling for three women’s garments. The samples are being returned, as you requested.

Style M132312 is a woman’s tube top constructed from 95% cotton, 5% spandex knit fabric. The tube top extends from above the bust to the waist and has a double layer of fabric around the top, and a hemmed bottom.

Style M134308 is a pair of trousers for women constructed from 98% cotton, 2% spandex woven fabric. The capri length trousers have a waistband with a hook and eye and a button closure; a front zipper; and a side slit extending upward one inch from the hemmed leg openings. The trousers will be imported and sold with a self-fabric “pocket belt.” The belt features a hook and loop closure and a zippered enclosure on the outside of the belt. The area of the enclosure is similar to a pocket.

Style M134309 is a pair of trousers for women constructed from 98% cotton, 2% polyurethane woven blue denim fabric. In appearance, it is identical to style M134308.

Style M137200 is a pair of shorts for women constructed from 100% cotton woven fabric. The shorts have a waistband with a hook and eye and hook and loop closures; five belt loops; a double pocket on each side of the front and back; and hemmed leg openings. The shorts will be imported and sold with a self-fabric pocket. The pocket features a tab with a snap on either side, which allows the wearer to attach the pocket to the belt loops. The pocket also has a pocket flap with a hook and loop closure; and a cord, which would give the wearer the option of wearing the pocket around the neck.

The trousers and belt, as well as the shorts and pocket, are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the trousers and the belt, and the shorts and pocket.

The applicable subheading for style M132312 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments knitted or crocheted: of cotton: tops: women’s or girls The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for style M134308 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton. The rate of duty will be 17.2 percent ad valorem.

The applicable subheading for style M134309 will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton: blue denim. The rate of duty will be 17.2 percent ad valorem.

The applicable subheading for style M137200 will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sshorts: of cotton. The rate of duty will be 17.2 percent ad valorem.

Style M132312 falls within textile category designation 339; styles M134308, M134309, and M137200 fall within textile category designation 348. Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

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