CLA-2-62:RR:NC:TA:361 M86992
Ms. Gayle E. Williams – Cost Import Analyst
Sears Holding Corp.
Dept 733IMP – A3-366B
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of women’s shorts and suspenders from China.
Dear Ms. Williams:
In your letter dated October 2, 2006, you requested a classification ruling. The provided samples will be returned as per your request.
Style WTHU078616 is a pair of women’s shorts constructed of 100% cotton woven blue denim fabric. The shorts have a flat waistband with belt loops, a front zipper, a button above the zipper, three front and two rear pockets, and cuffed legs. The shorts will be imported and sold with self-fabric button-on suspenders.
The shorts and suspenders fall within the description of a composite good as provided in the Explanatory Notes to the Harmonized Tariff Schedule. The shorts and suspenders 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. Therefore, the shorts and suspenders are considered a composite good, and as such, are classified under the same Harmonized Tariff number, and the same category number applies to the entire unit. Classification is based on the item that provides the essential character to the unit. As the suspenders are an accessory to the shorts, the essential character is imparted by the shorts.
The applicable subheading for style WTHU078616 will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s …shorts…: Of cotton. The rate of duty 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/.
Style WTHU078616 falls within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division