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NY M86424

September 20, 2006

CLA-2-62:RR:NC:TA:361 M86424


TARIFF NO.: 6204.69.9046

Ms. Melba R. Dairo
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001

RE: The tariff classification of women’s shorts and a belt from China.

Dear Ms. Dairo:

In your letter dated September 7, 2006, you requested a classification ruling. The provided sample will be returned as per your request.

Style 5756 is a pair or women’s shorts constructed of a 100% linen woven fabric. The garment features a waistband with five belt loops, a front zipper with a right over left button closure, two front pockets, two cargo pockets at the lower sides with button closures, two flap pockets at the rear with button closures, and hemmed leg openings. The belt is made of 100% cotton cord with wooden beads and a tie closure.

The shorts and belt (Style 5756) are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to the shorts and belt. The essential character of Style 5756 is imparted by the shorts.

The applicable subheading for Style 5756 will be 6204.69.9046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers bib and brace overalls, breeches and shorts: Of other textile materials: Other . . . Other: Shorts. The rate of duty will be 2.8% 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 shorts and belt, Style 5756, falls within textile category 847. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-5052.


Robert B. Swierupski

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