The tariff classification of women’s pants and belt from China.Dear Ms. Parker:

NY M86967 October 6, 2006 CLA-2-62:RR:NC:TA:361 M86967 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Ms. Irina Parker Avon Products Incorporated 1251 Avenue of the Americas New York, New York 10120-1196 RE: The tariff classification of women’s pants and belt from China. Dear Ms. Parker: In your letter dated September 27, 2006, you requested a classification ruling. The provided sample will be returned as per your request. Style 356444 is a pair of women’s pants constructed of 100% cotton woven fabric. The pants have a partially elasticized waistband with belt loops, a front zipper, a hook and bar closure above the zipper, two front pockets, and hemmed legs. There is a button on the side of each leg, at approximately the mid calf area, and an inner tab with a buttonhole. This feature would allow the wearer to roll the pants legs up and secure them at mid-calf. The pants will be imported and sold with a self-fabric sash belt. The pants and belt fall within the description of a composite good as provided in the Explanatory Notes to the Harmonized Tariff Schedule. The pants and 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. Therefore, the pants and belt 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. For the submitted style, as the belt is an accessory to the pants, the essential character is imparted by the pants. The applicable subheading for style 356444 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s …trousers…: Of cotton: other. 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/. The pants and belt fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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