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NY L81704




February 2, 2005

CLA-2-62:RR:NC:N3:361 L8704

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4055

Mr. John A. Ellefson
Director of Customs Compliance
Blue Star Imports L. P. 150 Thorn Hill Road Warrendale, PA 15086

RE: The tariff classification of women’s woven shorts from Indonesia, Korea, and other countries.

Dear Mr. Ellefson:

In your letter dated January 3, 2005, you requested a tariff classification ruling on two pair of women’s woven shorts. The submitted samples will be returned to you as requested.

Style 3609 is a pair of women’s shorts constructed from 100 percent cotton woven fabric. The shorts have a flat waistband with belt loops, a front opening with a zipper closure, a hook and bar in the waistband that closes in the left-over-right direction, two front pockets, two rear pockets, and hemmed leg openings. The pants will be imported with a bandana made of different fabric than the shorts.

Style 3629 is a pair of women’s shorts constructed from 97 percent cotton, three-percent spandex woven fabric. The shorts have a flat waistband with belt loops and tabs, a front opening with a zipper closure, a button in the waistband that closes in the left-over-right direction, two front pockets, two rear pockets with flaps and buttons, and hemmed leg openings with one inch side slits. The pants will be imported with a thin leather belt.

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 shorts 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, both styles of shorts will be classified as a woman’s garment.

Style 3609 consists of the bandana and shorts, which are sold together at retail as a unit; style 3629 consists of the shorts and belt, which are also sold at retail as a unit. In both cases the two items that make up each style fall within the description of "sets" as provided in the Explanatory Notes. These styles consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. As the belt and bandana are accessories to the shorts, the shorts impart the essential character to the set.

The applicable subheading for both styles will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sshorts:Of cotton. 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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