CLA-2-62:OT:RR:NC:N3:361
Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of women’s pants and belts from Jordan and Egypt
Dear Mr. Bodek:
In your letter dated October 5, 2011 you requested a classification ruling on behalf of your client The Jones Group Inc.
The submitted sample, style 60012804-F00 (pants), is a pair of women’s pants constructed of 75 percent cotton, 23 percent polyester and 2 percent spandex twill woven fabric. The indigo colored garment features a flat elasticized waistband with a button closure; 6 belt loops; two rear patch pockets; two front pockets and one embroidered coin pocket; a zipper fly opening; and hemmed leg openings.
The submitted sample, style 60014787-A29 (pants), is a pair of women’s pants constructed of 98 percent cotton and 2 percent spandex twill woven fabric. The garment features a flat elasticized waistband with a button closure; 6 belt loops; two rear patch pockets; two front pockets and one embroidered coin pocket; a zipper fly opening; and hemmed leg openings.
The submitted sample, style #60012804-F00 (belt), is a fashion accessory belt. It is composed of PVC plastic. The belt measures approximately 36 inches long and ¾ inches wide and features a metal buckle.
The submitted sample, style #60014787-A29 (belt), is a fashion accessory belt. It is composed of PVC plastic. The belt measures approximately 40 inches long and 1 ¼ inches wide. It features a metal buckle and a cutout pattern along the length of the belt.
You state the pants and belts will be shipped to the United States on the same vessel. You present three different packaging scenarios and suggest that the pants and belt in all three scenarios be classified separately.
Scenario 1:
The pants will be packaged in bulk quantities. The belts will be separately packed in a different set of bulk packaging. Upon importation the belts will be threaded through the belt loops of the corresponding pair of pants and made suitable for retail sale as a set.
Scenario 2:
The pants will be packaged in bulk quantities. The belts will also be packed in the same bulk packaging. However, the belts will not be threaded through the belt loops nor combined in any way. Upon importation the belts will be threaded through the belt loops of the corresponding pair of pants and made suitable for retail sale as a set.
Scenario 3:
The pants and belt will be packed in one set of bulk packaging. The belt will be threaded through one of the six belt loops on the pants. Upon importation the belt will be threaded through all the belt loops and made suitable for retail sale as a set.
We are returning your samples as requested.
For scenarios 1 and 2 the pants and belts will be classified separately.
The applicable subheading for style 60012804-F00 (pants) will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Blue denim. The duty rate will be 16.6% ad valorem.
The applicable subheading for style 60014787-A29 (pants) will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% ad valorem.
The applicable subheading for Styles #60012804-F00 (belt) and #60014787-A29 (belt) will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories:…other: other, other. The rate of duty will be 5%.
For scenario 3 the pants and belt will be considered a retail set and classifiable based upon the essential character which would be the pants.
The applicable subheading for style 60012804-F00, pants and belt, will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Blue denim. The duty rate will be 16.6% ad valorem.
The applicable subheading for style 60014787-A29, pants and belt, will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: 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/.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National CommoditySpecialist Division