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NY J87721




August 5, 2003

CLA-2-61:RR:NC:WA:361 NY J87721

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4005; 6204.62.4030

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: The tariff classification of women’s and girls’ pants from Mauritius.

Dear Mr. Travis:

In your letter dated July 30, 2003 you requested a classification ruling for a three pair of pants. The samples have been forwarded to our Headquarters office in conjunction with a companion ruling.

Style S/PP9023/Q304801 is a pair of woman’s corduroy pants with a web belt. The pants are constructed from 97 percent cotton, three-percent spandex woven corduroy fabric. The pants have a waistband with belt loops, a front zipper, pockets, a back yoke, and hemmed leg openings.

Style S/202109/Q306801 is a pair of girls’ corduroy pants with an embroidered self-fabric belt. The pants are constructed from 97 percent cotton, three-percent spandex woven corduroy fabric. The pants have a waistband with belt loops, a front zipper, pockets, a back yoke, and hemmed leg openings.

Style S/495/Q306805 is a pair of woman’s corduroy pants with a polyurethane belt. The pants are constructed from 97 percent cotton, three-percent spandex woven corduroy fabric. The pants have a waistband with belt loops, a front zipper, pockets, and hemmed leg openings.

The web belt and corduroy pants are considered a composite good. For such articles, the classification determined by that portion that provides the essential character. In this case, the pants provide the essential character, therefore, the item is classified, and takes the quota category, for women’s pants.

The self-fabric tie belt and corduroy pants are also considered a composite good. For such articles, the classification determined by that portion that provides the essential character. In this case, the pants provide the essential character, therefore, the item is classified, and takes the quota category, for women’s pants.

The polyurethane belt and corduroy pants fall within the description of "sets" as provided in the Explanatory Notes. The pants and belt 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 belt is an accessory to the pants, the essential character of the set is imparted by the pants.

The applicable subheading for style S/PP9023/Q304801 (pants with web belt) will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’spants: Of cotton: corduroy. The duty rate will be 16.7% ad valorem.

The applicable subheading for style S/202109/Q306801 (pants with self- fabric belt) will be 6204.62.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Girls’pants: Of cotton: corduroy. The duty rate will be 16.7% ad valorem.

The applicable subheading for style S/495/Q306805 (pants with polyurethane belt) will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’spants: Of cotton: corduroy. The duty rate will be 16.7% ad valorem.

Styles S/PP9023/Q304801 (pants and web belt) and S/202109/Q306801 (pants and self-fabric belt) fall within textile category designation 348; style S/495/Q306805 (pants, excluding polyurethane belt) also falls within textile category designation 348. Based upon international textile trade agreements products from Mauritius are subject to requirement of a visa.

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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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