The tariff classification of a pair of pants, a gel, and a plastic see through bag from Spain.

NY G82036 October 16, 2000 CLA-2-61:RR:NC:WA:361 G82036 CATEGORY: Classification TARIFF NO.: 6104.62.2006 Mr. David Amor Global Cargo Brokers Inc. P.O. Box 831720 Miami, Florida 33283-1720 RE: The tariff classification of a pair of pants, a gel, and a plastic see through bag from Spain. Dear Mr. Amor: In your letter which was received on September 11, 2000, you requested a classification ruling for a set of items consisting of a pair of pants, and a gel in a see-through bag. The item is being returned, as you requested. The submitted item is a set consisting of a gel, a pair of knit pants, and a plastic bag. The gel, called Velform, is a product to shed cellulite from the body of the user. It is to be used in conjunction with the pants, which are said to enhance the absorption of the product. The pants are constructed from 79% cotton, 11% latex and 10% polyester knit fabric. Both items, along with directions for use, are enclosed in a see-through polyvinal chloride toiletry bag. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. In this case all three criteria are met and the item meets the qualifications of "goods put up in sets for retail sale". In determining the classification of the set, none of the items provide the essential character. Therefore, in accordance with General Rules of Interpretation (GRI) 3(c), classification will be under the heading that appears last among those that equally merit consideration. In this instance, heading 6104 (pants) is the heading that appears last, therefore, the set is classified under that heading. The applicable subheading for the set will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women's…trousers…knitted or crocheted: Of cotton: containing 5% or more of elastomeric yarn or rubber thread. The rate of duty will be 15.6 percent ad valorem. The set falls within textile category designation 348. Based upon international textile trade agreements, garments imported from Spain are not, at present, subject to a visa requirement and quota restraints. 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 De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division