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NY H81758




June 7, 2001

CLA-2-62:RR:NC:WA:361 H81758

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0015; 6204.62.4010

Ms. Forty Amsel
Minelli Modas CA
Romualda a Manduca
Edificio Arondan – Piso 1
La Candelaria
Caracas, Venezuela

RE: The classification of a pair of women’s woven denim jeans with an imitation leather belt, G-string and plastic pouch from Venezuela.

Dear Ms. Amsel:

In your letter, which we received on June 1, 2001, you requested a classification ruling for a pair of women’s denim jeans, imitation leather belt, G-string and plastic pouch. The items will be returned, as requested.

Style 02 consists of a pair of women’s denim jeans, an imitation leather belt, a G-string and a plastic pouch. These items will be imported and sold as a unit.

The jeans of style 02 are constructed from 98% cotton, 2% spandex woven cotton fabric. They will be imported in both blue denim and black denim. The jeans have a waistband with six belt loops; a zipper front opening; three buttons at the waistband with a left over right closure; and hemmed leg openings. An imitation leather belt will be imported and sold with the jeans. The two items are considered a set, classified under the Harmonized Tariff number for the jeans, which provides the essential character to the set.

The G-string of style 02 is constructed from 100% cotton knit fabric. The garment has an elasticized waistband and an elasticized strip attaching the triangular shaped front to the back of the waistband. The G-string is packaged in a plastic pouch with a zipper opening. The pouch has the words “Minelli” and “Thong Included” printed on the front. The G-string and pouch are considered a set, classified under the Harmonized Tariff number for the G-string, which provides the essential character to the set.

As noted above, the jeans have a left over right closure. Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the trousers will be classified as a woman’s garment.

The applicable subheading for the jeans and belt set will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers, of cotton, blue denim, if blue denim. The applicable subheading for the jeans and belt will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers, of cotton, other, if other than blue denim or corduroy. In both cases, the rate of duty will be 16.9% ad valorem.

The applicable subheading for the G-string and plastic pouch set will be 6108.91.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s other underwear of cotton. The rate of duty will be 8.6% ad valorem.

The jeans fall within textile category designation 348; the G-string falls within textile category designation 352. At present, these items imported from Venezuela are subject to neither quota restraints nor a visa requirement.

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.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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