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NY L84211




May 13, 2005

CLA-2-62:RR:NC:N3:360 L84211

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.33.5010; 6204.63.3510

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a woman’s jacket and pants from Malaysia

Dear Mr. Hoffacker:

In your letter dated April 19, 2005, you requested a tariff classification ruling on behalf of Halmode Apparel, Inc. The submitted sample will be returned to you as requested.

Style 21-53103 consists of a woman’s jacket, pants and a self-fabric flower pin constructed from 100 percent polyester woven fabric. The jacket is composed of more than four panels and features short sleeves, a notched lapel, a half belt in back, shoulder pads, a partial rear facing and a full front opening secured by four buttons. The jacket has contrasting colored piping and lace around the collar and half belt. Pinned to the jacket is a flower pin constructed from the fabric of the jacket as well as the trim materials. The pants feature a partially elasticized waist, a side zipper closure and long hemmed legs. The pants do not contain any lace embellishment or piping.

The jacket and flower pin 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 jacket imparts the essential character to the composite good.

The applicable subheading for the jacket will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem.

The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem.

The jacket falls within textile category designation 635 and the pants fall within textile category designation 648. 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. 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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