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NY M86659




October 4, 2006

CLA-2-62:RR:NC:TA:361 M86659

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3510

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

RE: The tariff classification of women’s pants from Indonesia.

Dear Ms. Dairo:

In your letter dated September 12, 2006, you requested a classification ruling. The provided samples will be returned as per your request.

Style 5718 is a pair of women’s pants constructed of a 65% polyester, 35% rayon woven fabric. The pants have a flat waistband with belt loops, a front zipper, an inner button and hook and bar closure above the zipper, two front and two rear pockets, and hemmed legs. The pants will be imported and sold with a belt made from glass beads.

Style 5720 is a pair of women’s pants constructed of a 72% polyester, 22% rayon, and 6% spandex woven fabric. The cropped pants have a flat waistband with belt loops, a front zipper, an inner button and hook and bar closure above the zipper, two front and two rear pockets, and hemmed legs with side slits. The pants will be imported and sold with a belt made from leather interwoven with cotton string.

Styles 5718 and 5720 fall within the description of "sets" as provided in the Explanatory Notes to the Harmonized Tariff Schedule. In both cases, the pants and belt consist of at least two different articles which are, prima facie, classifiable in different headings (heading 6204 for the pants of both styles, heading 7018 for the belt of glass beads, and heading 4203 for the leather belt); 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. Therefore, the pants and belt of both styles are considered a set, and as such, are classified under the same Harmonized Tariff number. Classification is based on the item that provides the essential character to the set. For both styles, as the belt is an accessory to the pants, the essential character of both sets is imparted by the pants.

The applicable subheading for both styles will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers: Of synthetic fibers. The rate of duty will be 28.6% 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 pants of both styles fall within textile category 648. 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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