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NY L86376

August 8, 2005

CLA-2-61:RR:NC:WA:361 NY L86376


TARIFF NO.: 6204.62.4020

Ms. Mary Bailey, Sears Import Dept.
Sears Roebuck & Co.
3333 Beverly Road
Department 733IMP, D5-255B-A
Hoffman Estates, IL 60479

RE: The tariff classification of pants from Cambodia.

Dear Ms. Bailey:

In your letter dated July 12, 2005, you requested a classification ruling for a pair of pants and a handkerchief. The items will be returned, as requested.

Style 2198 is a women’s pair of pants constructed from 100 percent cotton woven fabric and a handkerchief of 100 percent cotton woven fabric. The pants have a flat waistband with belt loops, two buttons in the waistband, a front opening with a zipper closure, two front and two rear pockets, and a hemmed bottom with four inch side slits. The handkerchief is approximately 15 square inches, and is made from a print fabric, contrasting with the solid color pants.

You have indicated that the handkerchief will be tied to a belt loop and that the pants and handkerchief will be packaged, shipped, and sold in that condition. Although the pants and handkerchief are mutually complementary, because both items may normally be offered for sale in separate parts, they are not considered a composite good as defined in the General Rules of Interpretation, 3(b), Harmonized Tariff Schedule of the United States (HTS). Instead, the pants and handkerchief fall within the description of "sets" as provided in that section. The pants and handkerchief consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. As the handkerchief is an accessory to the pants, the essential character of the set is imparted by the pants.

The applicable subheading for style 2198 (the pants and handkerchief) will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s trousers: Of cotton. The duty rate will be 16.6% ad valorem.

The pants of style 2198 fall within textile category designation 348; the handkerchief of style 2198 falls within textile category 330. 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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