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NY K87075

July 8, 2004
CLA-2-61:RR:NC:WA:361 NY K87075


TARIFF NO.: 6104.62.2011; 6106.10.0010

Ms. Lyn Antunes, Import Administrative Assistant Norman Krieger, Inc.
International Freight Forwarder/Customs Broker 5761 W. Imperial Hwy
Los Angeles, CA 90045

RE: The tariff classification of a pair of woman’s pants and a woman’s shirt from China.

Dear Ms. Antunes:

In your letter dated April 29, 2004, you requested a classification ruling for two women’s garments.

The submitted styles are constructed from both a knit and a woven fabric. The knit fabric is 95 percent cotton, five percent spandex french terry; the woven fabric is 72 percent cotton, 26 percent polyester, two percent spandex blue denim. The knit fabric has more than ten stitches per centimeter measured in both the horizontal and vertical directions.

Style DEM-J388 is a pair of woman’s capri length pants with an elasticized waistband with a drawcord; a front zipper opening with a hook and loop closure at the top; two front and two rear pockets; and hemmed leg openings. The hook and loop closure at the top is in the left-over-right direction. The entire front of the garment is constructed from the knit fabric, and the entire back is constructed from the woven fabric.

Style DEM-J412 is a woman’s sleeveless shirt with a full front opening and zipper closure; a hood with a drawstring; two breast pockets and a plain, hemmed bottom. The entire back and the front yoke are made from the knit fabric; the balance of the garment is woven.

Chapter 61, note 9 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.

As noted above, both garments are made up of knit and woven fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. For both the pants and the shirt, the knit fabric provides the essential character.

The applicable subheading for style DEM-J388 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers knitted or crocheted: Of cotton. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for style DEM-J412 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s blouses and shirts, knitted or crocheted: Of cotton. The duty rate will be 19.7 percent ad valorem.

The pants fall within textile category designation 348; the shirt falls within textile category designation 339. Based upon international textile trade agreements products of China 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.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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