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NY M80184





February 17, 2006

CLA-2-61: RR: NC: WA:358 NY M80184

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4035

Ms. Shelly Monahan
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

RE: The tariff classifications of boy’s wear from Cambodia.

Dear Ms. Monahan:

In your letter dated January 24, 2006 you requested a classification ruling for a pair of boy’s pants and a handkerchief. The items will be returned, as requested.

Style B3N41N9 consists of a pair of five pocket blue denim jeans and a color coordinated handkerchief. Both items are made of woven cotton fabric. The pants have a flat waistband with five belt loops, one button at the front waistband, a front opening with a zipper closure, two front pockets, a front coin pocket and two rear patch pockets. The handkerchief is approximately 20 inches square and has a graphic print type design.

You have indicated that the handkerchief will be bar tacked on the back pocket and that the pants and handkerchief will be packaged, shipped, and sold in that condition. Although the pants and handkerchief are mutually complementary, because both items may normally be offered for sale in separate parts, they are not considered a composite good as defined in the General Rules of Interpretation, 3(b), Harmonized Tariff Schedule of the United States (HTSUS). Instead, the pants and handkerchief fall within the description of "sets" as provided in that section. The pants and handkerchief 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 handkerchief is an accessory to the pants, the essential character of the set is imparted by the pants.

The applicable subheading for style B3N41N9 (the pants and handkerchief) will be 6203.42.4035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and breeches, boys’, blue denim, other. The duty rate will be 16.6% ad valorem.

Boys’ cotton pants fall within textile category designation 347. The cotton handkerchief falls within textile category 330. 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. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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