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NY M86416





October 4, 2006

CLA-2-62:RR:NC:TA:361 M86416

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4011; 6204.62.4021

Ms. Melba R. Dairo
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001

RE: The tariff classification of women’s pants and belt from Hong Kong.

Dear Ms. Dairo:

In your letter dated September 7, 2006, you requested a classification ruling. The provided samples will be returned as per your request.

Style 5912 is a pair of women’s Capri pants constructed of 98% cotton, 2% spandex woven blue denim fabric. The pants have a flat waistband with belt loops, a front zipper, a button above the zipper, two front and two rear pockets, and hemmed legs. The pants will be imported and sold with a cotton cord belt decorated with real shell.

Style 5958 is a pair of women’s Capri pants constructed of 97% cotton, 3 spandex woven fabric. The pants have a flat waistband with belt loops, a front zipper, two inner hook and bar closures above the zipper, two front and two rear pockets, and hemmed legs. The pants will be imported and sold with a cotton cord belt decorated with wooden beads.

Style 5875 is a pair of women’s pants constructed of 97% cotton, 3% spandex woven fabric. The pants have a flat waistband with belt loops, a front zipper, a button closure above the zipper, three front pockets and two rear pockets, and hemmed legs. The pants will be imported and sold with a crocheted cotton belt with wooden beads at the ends.

Style 5929P is a pair of women’s Capri pants constructed of 97% cotton, 3% spandex woven fabric. The pants have a flat waistband with belt loops, a front zipper, a button closure above the zipper, two front and two rear pockets, and hemmed legs with a zipper opening at the side seams. The pants will be imported and sold with a cotton cord belt decorated with wooden beads.

Style 5928 is a pair of women’s Capri pants constructed of 98% cotton, 2% spandex woven fabric. The pants have a flat waistband with belt loops, a front zipper, a two-button closure above the zipper, two side seam pockets, two rear pockets, and two pockets at the side of each knee, and hemmed legs with a drawstring. The pants will be imported and sold with a cotton cord belt decorated with wooden beads at the ends.

For each of the above five styles, the pants and belts fall within the description of a composite good as provided in the Explanatory Notes to the Harmonized Tariff Schedule. 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. Therefore, the pants and belt of the five submitted styles are considered a composite good, and as such, are classified under the same Harmonized Tariff number, and the same category number applies to the entire unit. Classification is based on the item that provides the essential character to the unit. For the five styles, as the belt is an accessory to the pants, the essential character is imparted by the pants.

The applicable subheading for style 5912 will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers: Of cotton: blue denim. The rate of duty will be 16.6% ad valorem.

The applicable subheading for styles 5958, 5875, 5929P and 5928 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers: Of cotton: other. The rate of duty will be 16.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The five styles of pants and belts fall within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Angela DeGaetano at 646-733-5052.

Sincerely,

Robert B. Swierupski
Director,

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