CLA-2-62:OT:RR:NC:N3:358
Ms. Assunta A. Mannello
Jones Jeanswear Group Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of girl’s pants from China.
Dear Ms. Mannello:
In your letter dated April 28, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style 60124166-2AF, is a pair of girl’s pants constructed from 56% ramie, 27% cotton, 16% polyester, 1% spandex woven fabric. The pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two patch pockets in the back; and hemmed leg openings. The garment also has a textile sash belt, Style LG-5484, threaded through the belt loops.
Style 60124166-8BE, is a pair of girl’s pants constructed from 56% ramie, 27% cotton, 16% polyester, 1% spandex woven fabric. The pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two patch pockets in the back; and hemmed leg openings. The garment also has a textile sash belt, Style LG-5484, threaded through the belt loops.
As all the garments have a left over right closure, the presumption is that the garment will be for men or boys. However, it is clear based on the cut of the garments that they are designed for women and girls. Therefore, the pants will be classified as women’s or girls’ garments.
The pants and textile belt 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 both styles are imparted by the pants.
The applicable subheading for Styles 60124166-2AF and 60124166-8BE will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ trousers (other than swimwear): Of other textile materials: Other, Other, Other: Trousers and breeches. The rate of duty will be 2.8 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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division