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NY L80293

November 5, 2004

CLA-2-61:RR:NC:WA:361 NY L80293


TARIFF NO.: 6204.62.4020; 6204.63.3510

Ms. Karen Wilson-Rojas
ETB Corporation
11100 Hindry Avenue
Los Angeles, CA 90045

RE: The tariff classification of women’s riding breeches from Germany.

Dear Ms. Wilson-Rojas:

In your letter dated October 20, 2004, you requested a classification ruling for women’s riding breeches on behalf of George Schumacher, GMBH. The sample will be returned, as requested.

The submitted garment, style 1264-51 is a pair of woman’s riding breeches made from both leather and textile fabric. The textile fabric portion is constructed from 95 percent cotton, five-percent spandex woven fabric. The garment may also be imported under style 1264-12, for which the textile fabric will be 80 percent nylon, 15 percent cotton and five percent spandex woven fabric; and style 1260-28 (4) for which the textile fabric will be 81 percent cotton, 17 percent nylon and two-percent spandex woven fabric. The seat and inner thigh, extending to a point nine inches above the bottom is leather and the textile fabric makes up the balance of the garment. The riding breeches have a waistband with belt loops, a hook and bar closure at the front of the waist, with a zipper closure below it; two zippered front slash pockets, one zippered rear pocket, and hemmed leg openings with a four inch slit and hook and loop fasteners. The hook and bar closure in the waistband is 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 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, the garment is made up of two different materials, leather and textile, classifiable under two different headings, 4203 (leather) and 6204 (textile). Such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. In this case, the textile fabric, which makes up a high proportion of the surface area, provides the essential character. Therefore, the garment is considered to be of textile fabric, and is classified within heading 6204.

For styles 1264-51 and 1260-28 (4) the applicable subheading will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sbreeches: Of cotton. The duty rate will be 16.6% ad valorem.

For style 1264-12 the applicable subheading will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sbreeches: Of synthetic fibers. The duty rate will be 28.6% ad valorem.

Styles 1264-51 and 1260-28 (4) fall within textile category designation 348; style 1264-12 falls within textile category designation 648. Based upon international textile trade agreements products of Germany are not subject to quota nor 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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