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NY K80997




January 29, 2004
CLA-2-61:RR:NC:WA:361 NY K80997

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.52.2030; 6204.62.4010; 6204.62.4050

Mr. Arthur W. Bodek
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of women’s and girls’ garments from Kazakhstan.

Dear Mr. Bodek and Mr. Levy:

In your letter dated December 24, 2003, you requested a classification ruling for five samples on behalf of Mudd Jeans. The garments will be returned, as requested.

Style 4M9012K is a pair of women’s pants constructed from 95 percent cotton, five percent spandex woven blue denim fabric. The pants have a flat waistband with belt loops, a front opening with a zipper closure and button at the top, two front pockets with flaps, and hemmed leg openings. The pants will be imported with a textile belt. The waistband button closes in the left-over-right direction.

Style 4CO875K is a pair of women’s capri-length pants constructed from 90 percent cotton, eight percent polyester, two percent spandex woven blue denim fabric. The pants have a flat waistband with belt loops, a front opening with a three-button closure, three front pockets, and hemmed leg openings with side slits. The pants will be imported with a textile belt. The waistband button closes in the left-over-right direction.

Style 8L6899K is a pair of girls’ pants constructed from 97 percent cotton, three percent spandex woven fabric. The pants have a flat waistband with belt loops, a front opening with a zipper closure and snap at the top, two front pockets, two rear pockets with flaps, a pocket at the side of each leg, toward the bottom, and hemmed leg openings. The pants will be imported with a textile belt with decorative grommets and studs throughout. The waistband snap closes in the left-over-right direction.

Style 4HI870K is a woman’s skirt constructed from 75 percent cotton, 21 percent polyester, four percent spandex woven blue denim fabric. The skirt has a flat waistband with belt loops, a front opening with a zipper closure and a button at the waistband, two front pockets with flaps, and a plain, hemmed bottom. The skirt will be imported with a textile belt with a double row of grommets throughout.

Style 4GR869K is a woman’s skirt constructed from 78 percent cotton, 20 percent polyester, two percent spandex woven blue denim fabric. The skirt has a flat waistband with belt loops, a front opening with a zipper closure and a button at the waistband, three front pockets, two rear pockets, and a plain, hemmed bottom. The skirt will be imported with a textile belt.

As noted above, the three styles of pants have a front closure in the “left-over-right” direction. 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 all three styles of pants have a left over right front closure, the presumption is that they will be for men or boys. However, it is clear based on the cut that they were designed for women and girls. Therefore, the pants will be classified as a woman’s or girls garments.

The pants and belt combinations, as well as the skirt and belt combinations, will be 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 these styles will be imparted by the pants or skirts respectively.

The applicable subheading for styles 4M9012K and 4CO875K (including both the pants and belts) will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of cotton: Blue denim. The duty rate will be 16.6% ad valorem.

The applicable subheading for style 8L6899K (including both the pants and the belt) 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 styles 4HI870K and 4GR869K (including both the skirts and belts) will be 6204.52.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sskirts: Of cotton: Blue denim. The duty rate will be 8.2% ad valorem.

Styles 4M9012K, 4CO875K, and 8L6899K (including both the pants and the belts) fall within textile category designation 348; styles 4HI870K and 4GR869K (including both the skirts and belts) fall within textile category designation 342. Based upon international textile trade agreements, these categories from Kazakhstan are subject neither to quota nor to 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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