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NY L81267




January 10, 2005

CLA-2-62:RR:NC:N3:361 L81267

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4010

Ms. Linda Quinn
Stonepath Logistics International Services, Inc. 980 Lone Oak Road, Suite 134
Eagan, MN 55121

RE: The tariff classification of women’s trousers from Hong Kong.

Dear Ms. Quinn:

In your letter dated October 22, 2004, with additional information provided on December f10, 2004, you requested a tariff classification ruling on behalf of Christopher & Banks Company. The submitted samples will be returned to you as requested.

Style 6119 is a pair of women’s pants constructed from 100 percent cotton woven blue denim fabric. The pants have a partially elasticized waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the right-over-left direction, two front pockets, two rear pockets with buttons, and hemmed leg openings. The pants will be imported with a sash belt constructed from 78 percent rayon, 22 percent polyester woven fabric.

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 pants impart the essential character to both styles.

The applicable subheading for style 6119 be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers:Of cottonblue denim. The rate of duty will be 16.6 percent ad valorem.

Style 6119 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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