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NY I85652

September 20, 2002

CLA-2-61:RR:NC:WA:361 I85652


TARIFF NO.: 6204.62.4055

Ms. Marlene Bautista
Sears, Roebuck and Co.
3333 Beverly Road BC 175-A-B
Hoffman Estates, IL 60179

RE: The tariff classification of a pair of women’s woven shorts and belt set from cambodia.

Dear Ms. Bautista:

In your letter dated, August 27, 2002, you requested a classification ruling.

The submitted sample, Style #2018a, is a pair of women’s shorts and belt set. The shorts are constructed from 100% cotton woven denim fabric and the belt is constructed from 100% braided suede leather. The shorts feature a front opening with a zipper, one button at the waistband that fastens left over right, five belt loops, slash pockets at both sides, two rear patch pockets, and hemmed leg openings. The suede leather braided belt has beaded ends ties.

As noted above, the shorts have a left over right closure. 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 this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment.

The shorts and belt are considered a set. The shorts provide the essential character.

We are returning your sample as you requested. The applicable subheading for the shorts and belt set Style 2018a will be 6204.62.4055 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, other, shorts, of cotton, other, shorts, women’s. The duty rate will be 16.8 % ad valorem.

The shorts, Style #2018a, fall within textile category designation 348. Based upon international textile trade agreements this category from Cambodia is subject to the quota restraints and visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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) 733-3052.


Robert B. Swierupski

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