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NY M80497

March 16, 2006

CLA-2-61:RR:NC:WA:361 NY M80497


TARIFF NO.: 6204.69.4010

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

RE: The tariff classification of woman’s pants from China.

Dear Mr. Spoto:

In your letter dated February 13, 2006, you requested a classification ruling for a pair of women’s pants on behalf of Deroo & Co. As requested, the submitted sample will be returned.

Style IN2461 is pair of women’s pants made from two different fabrics. The outer layer is 100 percent knit mesh nylon and the inner layer is 100 percent woven silk. The pants have a flat waistband, a front opening with a zipper and button closure, side seam pockets, and hemmed leg openings.

As noted above, the garment is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the two headings are 6104, knit trousers and 6204, woven trousers. For this garment, as each of the fabrics is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. Therefore, the garment is considered to be woven trousers in heading 6204.

The applicable subheading for style IN2461 will be 6204.69.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers: Of silk or silk waste: Containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1.1% 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/.

Style IN2461 falls within textile category designation 748. 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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