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NY K82839

March 4, 2004
CLA-2-62:RR:NC:WA:361 NY K82839


TARIFF NO.: 6204.63.3510

Mr. Tom Claypool
Cosmopolitan Clothing, Inc.
800 Hampton Dr., Suite A
Venice, CA 90291

RE: The tariff classification of a pair of women’s trousers and belt from China.

Dear Mr. Claypool:

In your letter dated January 30, 2004, you requested a classification ruling for a pair of women’s trousers with a belt.

The submitted sample, Style #PW-7, is a pair of trousers for women constructed from 60% nylon, and 40% cotton woven fabric. The trousers feature a flat waistband with eight belt loops, a front zipper with a button closure that fastens left over right, three front pockets, two with zipper closures, three rear pockets, two with zipper closures, drawstrings at both sides, and hemmed leg openings. The trousers will be imported and sold with a self-fabric textile belt.

The trousers and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the trousers and the belt.

As noted above, the pants 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 pants will be classified as a woman’s garment.

We are returning your sample as you requested.

The applicable subheading for Style PW-7 (both trousers and belt) will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers of synthetic fibers. The duty rate will be 28.6% ad valorem.

Style PW-7 (trousers and belt) falls within textile category designation 648. Based upon international textile trade agreements this category from China is subject to 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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