United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K89060 - NY K89104 > NY K89088

Previous Ruling Next Ruling
NY K89088

October 13, 2004

CLA-2-62:RR:NC:WA:361 NY K89088


TARIFF NO.: 6204.63.3510

Ms. Janice Sarmiento
McNaughton Apparel Group, Inc.
498 Seventh Avenue, 9th Floor
New York, NY 10018

RE: The tariff classification of a pair of women’s woven trousers with a PVC belt from Guatemala.

Dear Ms. Sarmiento:

In your letter dated September 9, 2004, you requested a tariff classification ruling.

The submitted sample, Style #OJTZDF, is a pair of women’s trousers constructed from 62% polyester, 33% rayon, 5% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a hook and bar closures that fastens right over left, and hemmed leg openings. You have stated that the trousers will be imported with a PVC belt that will be inserted through the belt loops prior to importation, and will be sold as a unit at retail.

The pants and belt fall within the description of "sets" as provided in the Explanatory Notes. 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.

We are returning your sample as you requested.

The applicable subheading for Style 0JTZDF will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.6% ad valorem.

Style 0JTZDF falls within textile category designation 648. Based upon international textile trade agreements this category from Guatemala is not subject to quota restraints or 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 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
National Commodity

Previous Ruling Next Ruling

See also: