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NY N020382

December 5, 2007



TARIFF NO.: 6104.62.2026

Mr. Andre Ryu
Wicked Fashion Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of girl’s pants with attached peplum skirt from China.

Dear Mr. Ryu:

In your letter dated November 26, 2007, you requested a classification ruling. The submitted sample will be retained for reference purposes.

Style 8326-3381 is a pair of knit pants with blue denim skirt-like over piece. The knit fabric is 95% cotton, 5% spandex. The denim fabric is 56% ramie, 25 % cotton, 17% polyester, 2% spandex. The knit pants fabric is sewn to the interior base of the skirt waistband. The overall visual impression is that of a pair of knit pants existing underneath a woven skirt. The skirt portion has a zipper fly placket with three vertical metal button closures, five belt loops, two scoop entry side pockets and two rear patch pockets.

The pants portion has legging style construction and hemmed fabric at the ankle openings. The submitted sample is a size 5.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric provides the essential character, therefore, the garment is considered to be knit pants.

The applicable subheading for the pants will be 6104.62.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent 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 cotton pants fall 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 Bruce Kirschner at 646 733-3048.


Robert B. Swierupski

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