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NY K80725





December 8, 2003
CLA-2-62:RR:NC:WA:361 NY K80725

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020; 6204.52.2070

Mr. ToRay Henry
Speed Sourcing, Inc.
2140 City Gate Drive
Columbus, OH 43219

RE: The tariff classification of a woman’s woven skirt and a pair of woven pants and from Mongolia.

Dear Mr. Henry:

In your letter dated November 17, 2003, you requested a tariff classification ruling for two samples.

The submitted samples are described as follows:

Style #03046284 - a pair of women’s pants constructed from 67% cotton, 31% nylon, and 2% spandex woven fabric. The garment features a flat waistband with three wide belt loops, a front zipper with a left over right button closure, two front pockets, two rear pockets with button closures, and hemmed leg openings. The trousers will be imported and sold with a textile belt manufactured in China and constructed from 100% nylon woven fabric with a metal adjustable closure.

Style #03056286 - a woman’s skirt constructed from 67% cotton, 31% nylon, and 2% spandex woven fabric. The garment features a flat waistband with three wide belt loops, a front zipper with a button closure, two front pockets, two rear pockets with button closures, slits at both sides, and a hemmed bottom. The skirt will be imported and sold with a textile belt manufactured in China and constructed from 100% nylon woven fabric with a metal adjustable closure.

The trousers and belt (Style 03046284) and the skirt and belt (Style 03056286) are considered to be composite goods, 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 the trousers and belt, and one category number is applied to the skirt and belt.

As noted above, the pants 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 pants will be classified as a woman’s garment.

We are returning your samples as you requested.

The applicable subheading for Style 03046284 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, other, women’s. The rate of duty will be 16.7% ad valorem. Effective January 1, 2004, the duty rate will be 16.6% ad valorem.

Style 03046284 falls within textile category designation 348. Based upon international textile trade agreements this category from Mongolia is not subject to quota restraints or visa requirements.

The applicable subheading for Style 03056286 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, women’s. The duty rate will be 8.2 % ad valorem. Effective January 1, 2004, the duty rate will remain the same.

Style 03056286 falls within textile category designation 342. Based upon international textile trade agreements this category from Mongolia is not subject to quota restraints or 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,

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