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NY K81022

December 5, 2003
CLA-2-61:RR:NC:WA:361 NY K81022


TARIFF NO.: 6204.63.3510

Ms. Jeannine Greener, Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-9700

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

Dear Ms. Greener:

In your letter dated November 10, 2003, you requested a classification ruling for women’s pants. The garment will be returned, as requested.

The submitted garment, which will be imported under style numbers 011-6392 (regular sizes), 011-6393 (petite sizes) and 011-6394 (tall sizes) is women'’ pants with a web belt. The pants are constructed from 100 percent nylon woven fabric. The pants have a waistband with belt loops; a front zipper with a snap at the top that closes in the left over right direction; two side pockets, two rear pockets, and one cargo pocket at the right leg; and hemmed leg openings with a side slit and elasticized drawstring. The side and rear pockets have zipper closures; the cargo pocket has a snap closure. The slits at the bottom of the pant legs have a hook and loop closure. The pants also have a textile web belt with a plastic toggle closure. The bottom portion of each leg may be zipped off to create shorts. Attached at the waist is a small bag constructed of nylon mesh and nylon self fabric. This bag is attached to a loop below a front belt loop by means of a plastic key holder. The bag may be used to hold the lower legs once they have been zipped off to convert the garment into shorts.

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 the pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the pants will be classified as a woman’s garment.

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

The applicable subheading for the submitted item (pants, belt and bag) will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of synthetic fibers. The duty rate will be 28.8% ad valorem. Effective January 1, 2004, the duty rate will be 28.6% ad valorem.

The submitted item (pants, belt and bag) falls within textile category designation 648. Based upon international textile trade agreements products of Hong Kong are subject to quota and the 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.


Robert B. Swierupski

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