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NY L81074




December 29, 2004

CLA-2-62:RR:NC:WA:361 NY L81074

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3510; 6204.62.4055; 6204.52.2070

Ms. Melissa Fox
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a woman’s woven skirt, trousers and shorts from China.

Dear Ms. Fox:

In your letter dated November 23, 2004, on behalf of your client Leonard Feinberg, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #70540 – A pair of women’s Capri style trousers constructed from 98% cotton and 2% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a two-button closure that fastens left over right, two front pockets with button closures, two rear pockets with button closures, and hemmed leg openings. The trousers will be imported and sold with a self-fabric sash belt. The belt is made of the same fabric and color on both sides.

Style #70530– A pair of women’s Capri style trousers constructed from 98% cotton and 2% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a two-button closure that fastens left over right, two front pocket with button closures, two rear pockets with button closures, and hemmed leg openings. The trousers will be imported and sold with a self-fabric sash belt. The belt is made of the same fabric and color on both sides.

Style 51700 – A pair of women’s shorts constructed from 98% cotton and 2% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a two-button closure that fastens left over right, two front pockets with button closures, two rear pockets with button closures, and hemmed leg openings. The shorts will be imported and sold with a self-fabric sash belt. The belt is made of the same fabric and color on both sides.

Style #51710 - A pair of women’s shorts constructed from 100% cotton woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a button closure that fastens left over right, two front pockets with button closures, two rear pockets with button closures, and hemmed leg openings. The trousers will be imported and sold with a 100% polyester woven belt. The belt is ½ inch wide fabric, and is intended to be tied at the front.

Style #1680 – A woman’s skirt constructed from 98% cotton and 2% spandex woven fabric. The garment features a flat waistband with four belt loops, a side zipper with two-button closure, a pleated front and back, and a hemmed bottom. The skit will be imported and sold with a polyester woven belt with a metal buckle.

The trousers, shorts, skirt and belts of Styles 70540, 70530, 51700, 51710 & 1680 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, shorts, skirts and belts. The essential character of these styles is imparted by the pants, shorts, and skirt.

As noted above, Styles 70540, 70530, 51700 & 51710 have left over right closures. 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 these garments have left over right closures, the presumption is that the garments will be for men. However, it is clear based on the cut of the garments that they were designed for women. Therefore, the pants will be classified as women’s garments.

We are returning your samples as you requested.

The applicable subheading for Styles 70540 & 70530 (pants and belts) 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 16.6% ad valorem.

Styles 70540 & 70530 (pants and belts) fall within textile category designation 348. 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.customs.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.

The applicable subheading for Styles 51700 & 51710 (shorts and belts) will be 6204.62.4055, 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, shorts, women’s. The rate of duty will be 16.6% ad valorem.

Styles 70520, 70600 & 70510 (shorts and belts) fall within textile category designation 348. 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.customs.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.

The applicable subheading for Style 1680 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.

Style 1680 falls within textile category designation 342. 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.customs.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,
National Commodity

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