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NY K80968




January 23, 2004
CLA-2-61:RR:NC:WA:361 NY K80968

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020; 6204.62.4050

Ms. Karen Riggs, Manager, US Operations
Talbots
174 Beal Street
Hingham, MA 02043

RE: The tariff classification of women’s and girls’ pants from Indonesia.

Dear Ms. Riggs:

In your letter dated December 19, 2003, you requested a classification ruling for two samples. The garment will be returned, as requested.

Style 42403001 is a pair of girls’ pants constructed from 100 percent cotton woven fabric. The capri-length pants have a flat waistband with belt loops, a front opening with a zipper closure and button at the top, and hemmed leg openings with slits and a three-button closure. The pants also have a self-fabric embroidered belt with a D ring.

Style 41016135 is a pair of women’s pants constructed from 92 percent cotton, eight percent polyester woven fabric. The pants have a flat waistband with belt loops, a front opening with a zipper closure and button at the top, two side seam pockets, two back pockets, and hemmed leg openings. The pants also have a self fabric belt with grommets throughout.

The pants and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of styles 42403001 and 41016135 is imparted by the pants.

The applicable subheading for style 42403001 will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Girls’trousers: Of cotton. The duty rate will be 16.6% ad valorem.

The applicable subheading for style 41016135 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of cotton. The duty rate will be 16.6% ad valorem.

Styles 42403001 and 41016135 9506 fall within textile category designation 348. Based upon international textile trade agreements, category 348 from Indonesia 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.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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