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NY K87353

July 15, 2004
CLA-2-61:RR:NC:WA:361 NY K87353


TARIFF NO.: 6204.62.4005

Ms. Melissa Fox
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

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

Dear Ms. Fox:

In your letter dated June 24, 2004, you requested a classification ruling for a pair of women’s pants and belt on behalf of Jones Apparel Group. The garment will be returned, as requested.

Style 21593 is a pair of women’s pants constructed from 98 percent cotton, two percent spandex corduroy woven fabric. The pants have a flat waistband with belt loops, a front opening with a zipper closure and button at the top, three front pockets, two back pockets with pocket flaps, and hemmed leg openings. The waistband button closes in the left-over-right direction.

A belt composed of a satin ribbon and metal chain has been inserted through the belt loops. The ribbon is woven through the chain portion, and two ribbon sections hang from either end for tying. The submitted belt has a blue ribbon (contrasting with the brown corduroy pants), however you have indicated that at the time of production, the ribbon may be of a different color. The belt is considered a metal jewelry belt, classifiable in heading 7117.

As noted above, all three garments have a front closure in the “left-over-right” direction. 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 three styles of pants have a left over right front closure, the presumption is that they will be for men or boys. However, it is clear based on the cut that they were designed for women and girls. Therefore, the pants will be classified as a woman’s or girls garments.

You have indicated that the belt, which will be made in China, will be shipped to Madagascar. In Madagascar, the belt will be fed through the belt loops, then shipped to the United States ultimately for retail sale in that condition. Although the pants and belt are mutually complementary, because both items may normally be offered for sale in separate parts, they are not considered a composite good as defined in the General Rules of Interpretation, 3(b), Harmonized Tariff Schedule of the United States (HTS). Instead, the pants and metal jewelry belt fall within the description of "sets" as provided in that section. 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 21593 (the pants and belt) will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’trousers: Of cotton: Corduroy. The duty rate will be 16.6% ad valorem.

The pants of style 21593 fall within textile category designation 348; the belt of style 21593 does not have an assigned textile category. Products of Madagascar are not, at present, subject to quota or to 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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