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HQ 083853

May 17, 1989

CLA-2 CO:R:C:G 083853 SM


TARIFF NO.: 6203.43.4020

Mr. James Suarez
Richard Saunders Corporation
64th Floor Empire State Building
350 Fifth Avenue
New York, NY 10043

RE: Tariff classification of boys' trousers and belt

Dear Mr. Suarez:

Your letter of February 9, addressed to our New York office, requesting a tariff classification ruling for a pair of boys' trousers from Macau and a belt from Taiwan, both to be imported from Macau, has been referred to this office for reply.


A sample of the merchandise was submitted. The trousers are of a woven 65 percent polyester/35 percent cotton fabric. They feature a fly front with a zipper and a button closure at the waist; there is no waistband. There are two pleats on either side of the closure. They have two front side pockets and two back inserted pockets. The belt, of woven acrylic with a metal D-ring, is accommodated by four belt loops on the front and two slits at the back of the trousers. You state that the two articles will be combined in Macau and imported and sold together.


How are the trousers and belt classified? Are they treated together or separately?


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation. GRI 1 provides that classi- fication is determined first according to the headings of the tariff and any relative section and chapter notes, and then, if nothing in the headings or notes requires otherwise, according to the remaining GRI's.

Section XI of the tariff provides for textile articles generally. Note 13 of this section requires that textile gar- ments of different headings be classified under their own headings, even if put up in sets for retail sale. The belt is not considered a garment, but would, if considered separately, fall under heading 6217, HTSUSA, a provision for other made up clothing accessories. Thus it is not required by Note 13 to be classified under its own heading in all cases.

Boys' trousers are included under heading 6203, HTSUSA. Since no single heading provides for both trousers and belts, classification cannot be determined under GRI 1. GRI 3 provides generally for the classification of goods that appear classifiable under more than one heading. GRI 3(b) provides for the treatment of composite goods made up of different components even if the components are separable, as long as they are adapted to one another, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. GRI 3(b) provides further that goods consisting of different components are to be classified as if they consisted of the component that gives them their essential character.

The description of composite goods fits the trousers and belt. The two pieces are separable but are adapted to one another in that the loops and slits on the trousers are sized to accommodate the belt. The two components are mutually complementary in their use and casual styling, are packed together, and would not normally be offered for sale sep- arately.

The essential character of the combination is provided by the trousers. The belt is merely an accessory accenting the trousers and would not be the main reason for the existence of the combination or the primary motivating factor governing the purchase of the two articles. The belt and trousers are therefore classified under the provision for the trousers.

Subheadings under heading 6203, HTSUSA, provide for trousers of various textile materials. Subheading Note 2 of Section XI, incorporating by reference Note 2 of Section XI, provides that products of Chapter 62 containing two or more textile materials are classified as consisting of the textile material that predominates by weight, considering, where appropriate, only the part which determines the classification under GRI 3. The trousers and belt are therefore classified as polyester, the textile material of which the trousers are in chief weight.


The trousers and belt are classified under subheading 6203.43.4020, HTSUSA, textile category 647, a provision for other boys' trousers of synthetic fibers.

Because of the changeable nature of the statistical annotation, i.e., the ninth and tenth digits of the tariff number, and the textile restraint categories, you should contact your local Customs office before importing this merchandise, to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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