CLA-2-62:OT:RR:NC:N3:361
Mr. Quintin Bustion
Jones Jeanswear Group Inc.
Corporate Customs Compliance Department
200 West Rittenhouse Circle, Suite 6
Bristol, PA. 19007
RE: The tariff classification of women’s and girls’ shorts and pants from China
Dear Mr. Bustion:
In your letter dated October 19, 2011 you requested a classification ruling.
The submitted sample, style Colleen 2579, is a pair of women’s shorts constructed of 97 percent cotton and 3 percent spandex woven fabric. The shorts feature a flat waistband with a button closure, seven belt loops, two rear patch pockets, two front pockets, one small cargo pocket with a snap closure, a left over right fly front opening with a zipper closure and hemmed leg openings. A woven textile belt with metal loops has been threaded through the belt loops. The belt is constructed from 100 percent polyester fabric.
The submitted sample, style 2587, is a pair of women’s pants constructed of 97 percent cotton and 3 percent spandex denim woven fabric. The capri length pants feature a flat waistband with a button closure, five belt loops, two rear embroidered patch pockets, two front pockets, one embroidered coin pocket, a left over right fly front opening with a zipper closure and hemmed leg openings with side slits. A woven textile belt with a buckle has been threaded through the belt loops. The belt is constructed from 100 percent cotton fabric.
The submitted sample, style Kristie-LG5488-ROB, is a pair of girl’s pants constructed from 56% ramie, 25% cotton, 18% polyester and 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 embroidered patch pockets in the back with an appliqué and hemmed leg openings. A belt with a buckle has been threaded through the belt loops. The belt is constructed from 100 percent polyester fabric with PVC backing.
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 and shorts will be classified as women’s or girls’ garments.
The garment 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). All three styles are considered composite goods and are classifiable according to the portion that imparts the essential character, namely, the pants or shorts.
We are returning your samples as requested.
The applicable subheading for style Colleen 2579 will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts (other than swimwear): Of cotton: other: other: other: other: women’s shorts. The duty rate will be 16.6% ad valorem.
The applicable subheading for style 2587 will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers, of cotton, other, other, other, other, women’s trousers and breeches, blue denim. The duty rate will be 16.6% ad valorem.
The applicable subheading for style Kristie-LG5488-ROB, 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% 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 Commodity Specialist Division