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NY L89588




February 8, 2006

CLA-2-61:RR:NC:WA:361 NY L89588

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020

Ms. Jean Gong
McNaughton Apparel Group Inc.
498 Seventh Avenue, 9th Floor
New York, NY 10018

RE: The tariff classification of pants and belt from Indonesia.

Dear Ms. Gong:

In your letter dated January 6, 2006, you requested a classification ruling for pants and a belt, which will be imported together. The sample will be returned, as requested.

Style P8M7Z is a pair of pants for women, which will be imported and sold with a belt, style MB2774. The unit consisting of pants and the belt will be imported under style number EP8M7Z. The pants are constructed from 97 percent cotton, three percent spandex woven fabric, and have a flat waistband with belt loops, a front opening with a zipper closure and button in the waistband, two front pockets, and a plain, hemmed bottom. The belt is made from jute and PVC strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedules of the United States (HTSUS). Therefore, the belt is considered to be a textile belt.

The pants and belt fall within the description of a composite good. They 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 EP8M7Z is imparted by the pants.

The applicable subheading for the item made up of the pants and belt will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’trousers: Of cotton: Other. The duty rate will be 16.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The item made up of the pants and belt 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. 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.

Sincerely,

Robert B. Swierupski
Director,

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