K88287 K8 Ruling Active

The tariff classification of trousers and a belt from Hong Kong

Issued August 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4050

Headings: 6204

Product description

Submitted style 112347 is a pair of unlined trousers for girls, manufactured from jacquard fabric of 100% cotton, that is characterized by various pockets, and by a belt of woven polyester, adjustable by means of d-rings, that is threaded through belt loops on the waistband which buttons together above a zippered, fly-front opening. As you have requested, the sample style is being returned. Although you have suggested separate classifications for the trousers and its accompanying belt, this style is considered to be a composite good for tariff purposes. Therefore,

CBP rationale

the applicable subheading for this style will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, other, other.

Full text

NY K88287 August 2, 2004 CLA-2-62:RR:NC:TA:358 K88287 CATEGORY: Classification TARIFF NO: 6204.62.4050 Patty Kittel Target Customs Brokers Inc. Import Dept. TPN-0430 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of trousers and a belt from Hong Kong Dear Ms. Kittel: In your letter dated July 27, 2004, written on behalf of Target Stores, you requested a classification ruling. Submitted style 112347 is a pair of unlined trousers for girls, manufactured from jacquard fabric of 100% cotton, that is characterized by various pockets, and by a belt of woven polyester, adjustable by means of d-rings, that is threaded through belt loops on the waistband which buttons together above a zippered, fly-front opening. As you have requested, the sample style is being returned. Although you have suggested separate classifications for the trousers and its accompanying belt, this style is considered to be a composite good for tariff purposes. Therefore, the applicable subheading for this style will be 6204.62.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…trousers…of cotton, other, other, other, trousers…, girls’, other, other. The duty rate will be 16.6 percent ad valorem. The trousers and its accompanying belt fall within textile category designation 348. Based upon international textile trade agreements products of Hong Kong may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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