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NY K89939





November 1, 2004
CLA-2-61:RR:NC:TA:N3 356 K89939

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4050; 6203.49.8045

Ms. Joanna Huang
American Public Co., Inc.
485 Seventh Avenue, Suite 800
New York, NY 10018

RE: The tariff classification of men’s and boys’ woven shorts and pants from China.

Dear Ms. Huang:

In your letter dated October 5, 2004, you requested a tariff classification ruling. As requested, your samples will be returned.

Style CR378NR is a pair of men’s shorts constructed from 70 percent cotton, 30 nylon, woven poplin fabric. The shorts have a flat waistband with five belt loops; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; two rear inset pockets with flaps and hook and loop closures; zippered cargo pockets on each leg with secondary pockets with flaps and hook and loop closures; and hemmed leg openings. The shorts also have a woven textile belt with a double buckle closure.

Style JCK430G is a pair of boys’ pants in sizes 4-7. The same garment will be imported in boys’ sizes 8-20 as Style JCK440G and in boys’ sizes 4-20 Husky as Style JCK460G. The pants are constructed from 55 percent ramie, 45 percent cotton, woven twill fabric. The pants have a flat waistband with seven belt loops; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; two rear patch pockets with flaps and hook and loop closures; cargo pockets on each leg with flaps and hook and loop closures; and hemmed legs that zip off at the knee area. The pants also have a woven textile belt with a double buckle closure.

The pants and the shorts and their belts are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style CR378NR is imparted by the shorts. The essential character of Styles JCK430G, JCK440G and JCK460G is imparted by the pants.

The applicable subheading for Style CR378NR will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’breeches or shorts: of cotton: other: other: other: shorts: men’s. The duty rate is 16.6 percent ad valorem.

The applicable subheading for Styles JCK430G, JCK440G and JCK460G will be 6203.49.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’trousers: of other textile materials: other: other. The duty rate is 2.8 percent ad valorem.

Style CR378NR falls within textile category designation 347. Styles JCK430G, JCK440G and JCK460G fall within textile category designation 847. Based upon international textile trade agreements, garments in category 347 from China are subject to visa requirements and quota restraints. Garments in category 847 from China are not subject to quota or 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 Mary Ran at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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