The tariff classification of women's woven pants from Nepal.
Issued July 8, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020
Headings: 6204
Product description
Therefore, these garments will not be classified in heading 6208, but in the specific headings for pants.
CBP rationale
The applicable subheading for styles AMC001 and AMC002 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of cotton.
Full text
NY C89201 July 8, 1998 CLA-2-61:RR:NC:WA:361 C89201 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Linda Moyer Customs Specialist AMC 1440 Broadway New York, NY 10018 RE: The tariff classification of women's woven pants from Nepal. Dear Ms. Moyer: In your letter dated June 17, 1998, you requested a classification ruling for two pair of women's woven pants. The samples are being returned, as you requested. Style AMC002 is pair of women's pants constructed from 100% cotton woven fabric. The long legged pants features an elasticized waistband with a drawstring, a fly opening without closure, and a hemmed bottom. Style AMC001 is a pair of women's pants constructed from 100% cotton woven fabric. The long legged pants feature an elasticized waistband, a fly front opening with a left over right button closure, and a hemmed bottom. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As style AMC001 has a left over right closure, the presumption is that the garment will be for men. However, the documentation you provided clearly shows by the cut of the garment that it was designed for women. Therefore, style AMC001 will be classified as a woman's garment. Although you have referred to the submitted samples as pajama pants, the information provided does not support your claim. Therefore, these garments will not be classified in heading 6208, but in the specific headings for pants. The applicable subheading for styles AMC001 and AMC002 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of cotton. The rate of duty will be 17.3 percent ad valorem. The pants fall within textile category 348. Based upon international textile trade agreements, products of Nepal are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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