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NY K81007




January 27, 2004
CLA-2-61:RR:NC:WA:361 NY K81007

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.69.9044

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’ pants from China.

Dear Mr. Levy:

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

Style 4TN783K is a pair of women’s pants constructed from 58 percent ramie, 26 percent cotton, 14 percent polyester, and two percent spandex woven fabric. The pants have a flat waistband with belt loops, a front opening with a zipper closure and button at the top, three front pockets, two back pockets, and hemmed leg openings. The pants also have a textile belt with a double row of grommets throughout. The waistband button closes in the left-over-right direction.

Style 6KB424K is a pair of girls’ pants constructed from 58 percent ramie, 26 percent cotton, 14 percent polyester, and two 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, and a pocket at the side of each leg, toward the bottom, and hemmed leg openings. The pants also have a textile belt with three rows of grommets throughout. The waistband snap closes in the left-over-right direction.

As noted above, both garments 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 both 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 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 for both styles is imparted by the pants.

The applicable subheading for both styles of the pants and belt combination will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’trousers: Of other textile material. The duty rate will be 2.8% ad valorem.

Both styles of the pants and belt combination fall within textile category designation 847. Based upon international textile trade agreements, category 847 from China is not subject to quota and is not subject 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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