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NY L81210




January 3, 2005

CLA-2-62:RR:NC:N3:361 L81210

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020

Ms. Melissa Fox
Barthco International, Inc.
5105 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated December 7, 2004, you requested a tariff classification ruling on behalf of Leonard Feinberg, Inc. The submitted samples will be returned to you as requested.

Style 70590 is a pair of women’s pants constructed from 98 percent cotton, two-percent spandex woven fabric. The Capri-length pants have a waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the left-over-right direction, two front pockets, two rear pockets with buttoned flaps, and hemmed leg openings. The pants will be imported with a belt constructed from 100 percent polyester woven fabric with a front snap and an attached bow.

Style 70580 is a pair of women’s pants constructed from 98 percent cotton, two-percent spandex woven fabric. The Capri-length pants have a waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the left-over-right direction, two front pockets, two rear pockets, and hemmed leg openings with side slits and a three button closure. The pants will be imported with a belt constructed from 100 percent polyester woven fabric with d-ring 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 the pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the pants will be classified as a woman’s garment.

For both styles, 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 pants impart the essential character to both styles.

The applicable subheading for both styles will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers:Of cottonother. The rate of duty will be 16.6 percent ad valorem.

Both styles fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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