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NY K86722

June 14, 2004
CLA-2-62:RR:NC:WA:361 NY K86722


TARIFF NO.: 6204.63.3510

Ms. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a pair of women’s woven trousers from Malaysia.

Dear Ms. Makalou:

In your letter dated June 2, 2004, you requested a classification ruling for a pair of women’s trousers with a belt.

The submitted sample, a pair of women’s trousers constructed from 60% polyester, 35% rayon, and 5% spandex woven fabric, will be imported under Style #57-113762 (missy) and Style #75-118855 (petite). The trousers feature a flat waistband with five belt loops, a front zipper with two hook and bar closures that fasten right over left, two rear pockets with a button closure, and cuffs finishing the leg openings. The trousers will be imported and sold with a 100% polyester woven sash 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. The essential character of this style is imparted by the pants.

We are returning your sample as you requested.

The applicable subheading for Styles 57-113762 and 75-118855 (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 57-113762 and 75-118855 (trousers and belt) falls within textile category designation 648. Based upon international textile trade agreements this category from Malaysia 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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