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NY K87079




July 8, 2004
CLA-2-61:RR:NC:WA:361 NY K87079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.69.9044

Mr. William Ortiz, Executive Vice President S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of women’s pants from China.

Dear Mr. Ortiz:

In your letter dated June 10, 2004, you requested a classification ruling for three samples on behalf of Wicked Fashions Inc. The garments will be returned, as requested.

The three submitted garments are women’s jeans styled pants constructed from 56 percent ramie, 24 percent cotton, 17 percent polyester and three percent spandex woven fabric.

Style 43233119 has a flat waistband with belt loops, a front opening with a zipper closure and button at the top, two small front patch pockets with pocket flaps, two back pockets with pocket flaps, and hemmed leg openings. There is also a belt threaded through the belt loops. It is a reversible textile belt, self fabric on one side, and contrasting brushed fabric on the other. The waistband button closes in the left-over-right direction.

Style 43233165 has a flat waistband with belt loops, a front opening with a zipper closure and button at the top, three front and two back pockets, painted panels inserted on the left pant leg, and hemmed leg openings. The waistband button closes in the left-over-right direction.

Style 43233115 has a flat waistband with belt loops, a front opening with a zipper closure and button at the top, three front pockets, two back pockets with pocket flaps, one patch pocket with pocket flap on each leg, a zipper sewn in horizontally on one of the legs, and hemmed leg openings. The waistband button closes in the left-over-right direction.

As noted above, all three 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 the 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.

For style 43233119, we presume that the pants and belt 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 is imparted by the pants.

The applicable subheading for style 43233119 (the pants and belt), as well as styles 43233165 and 43233115 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.

Style 43233119 (the pants and belt), as well as styles 43233165 and 43233115 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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