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NY K89959

November 12, 2004

CLA-2-62:RR:NC:WA:361 NY K89959


TARIFF NO.: 6204.62.4020

Ms. Krisanne Stecklair
Mothers Work, Inc.
456 North Fifth Street
Philadelphia, PA 19123

RE: The tariff classification of a pair of women’s woven trousers from various countries.

Dear Ms. Stecklair:

In your letter dated October 8, 2004, you requested a tariff classification ruling.

The submitted sample, Style #97888, is a pair of women’s trousers constructed from 95% cotton, and 5% spandex woven twill fabric. The garment features a wide elasticized waistband with five belt loops, two front pockets, two rear pockets, and hemmed leg openings. The trousers will be imported and sold with a 100% polyester woven sash belt.

The trousers and belt, Style #97888, (pants and belt) are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the trousers and belt. The essential character of this style is imparted by the pants.

We are returning your sample as you requested.

The applicable subheading for Style 97888 (pants and belt) will be 6204.62.4020, 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 cotton, other, other, women’s. The rate of duty will be 16.6% ad valorem.

Style 97888 (pants and belt) falls within textile category designation 348. 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

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