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NY L80698

December 3, 2004

CLA-2-61: RR:NC:TA:361 L80698


TARIFF NO.: 6204.62.4010

Mr. Bruce Roberts, Vice President
Eagle Global Logistics
1801 N.W. 82nd Avenue
Miami, Florida 33126-1013

RE: The tariff classification and status under the United States-Caribbean Basin Trade Partnership Act (CBTPA) of a pair of woman’s woven pants from Guatemala.

Dear Mr. Roberts:

In your letter of November 3, 2004, you requested a letter on the classification and CBTPA eligibility of a pair of women’s pants on behalf of Koramsa. The sample will be returned as requested.

Style 276391 is a pair of women’s jeans-styled pants constructed from 99 percent cotton, one-percent spandex woven denim fabric. The pants have a waistband with belt loops, a front zipper with a button in the waistband, three front and two rear pockets, and hemmed leg openings. The waistband closes in a left-over-right direction. The pants legs are intended to be worn folded up, creating cuffs. There is also a sash belt inserted through the belt loops in the waistband. The outside side seam of each pant leg is trimmed with bias tape at the lower ten inches covering the overlocked edges of each finished seam.

You state that the sourcing/manufacturing process for the pants will be as follows: Body fabric – US Yarn, formed in US
Belt fabric – woven and printed in Korea Fabric for body of the garment and the belt will be cut and assembled into a completed pants and belt in Guatemala, then shipped directly to the United States. Origin of findings/trimmings and other items including sewing thread, pocketing, bias tape, zipper, buttons, rivets were not indicated.

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.

The pants and belt 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 276391 is imparted by the pants.

The applicable subheading for style 276391 will be 6204. 62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton: blue denim. The rate of duty is 16.6 percent ad valorem.

Style 276391 falls within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Subheading 9820.11.06, HTS, provides for: Apparel articles sewn or otherwise assembled in one or more such countries with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more such countries from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule and are wholly formed in the United States), under the terms of U.S. note 2(a) to this subchapter

As provided for in U.S. Note 1, Subchapter XX of Chapter 98, HTSUS, Guatemala is a designated beneficiary sub-Saharan African country.

US note 3 to subchapter XX, chapter 98 states, in pertinent part: 3. (a) An article otherwise eligible for preferential treatment under any provision of this subchapter shall not be ineligible for such treatment because the article contains- (i) findings or trimmings of foreign origin, if the value of such findings and trimmings does not exceed 25 percent of the cost of the components of the assembled article; (b) For purposes of subdivision (a)(i) above, findings or trimmings eligible under such subdivision include sewing thread, hooks and eyes, snaps, buttons, “bow buds”, decorative lace trim, elastic strips, and zippers (including zipper tapes) and labels.

The zipper, buttons, rivets, labels and bias tape are considered findings or trimmings. The belt and pocketing fabric are not. Sewing thread, which is generally included as a finding is specifically excluded under this rule. The origin of the pocketing fabric and thread was not addressed in your request, however the fabric of the belt was formed in Korea. Consequently, the fact that the belt is made from foreign fabric will disqualify the pants from receiving CBTPA treatment if the two are imported together. See ruling HQ 562349 of September 12, 2003. Therefore, based on the information you submitted, the submitted item, style 276391, made up of a pair of jeans and textile belt, is ineligible for duty free treatment under subheading 9820.11.06, HTS.

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 Textile Status Report for Absolute Quotas, which is available at our 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 this ruling letter 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 this ruling, contact National Import Specialist Angela DeGaetano at 646-733-3052.


Robert B. Swierupski

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