The tariff classification of women's woven pants from Hong Kong.
Issued September 1, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020
Headings: 6204
Product description
The tariff classification of women's woven pants from Hong Kong.
CBP rationale
The applicable subheading for style 81J642-12 (both pants and belt) will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of cotton.
Full text
NY D80953 September 1, 1998 CLA-2-61:RR:NC:WA:361 D80953 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Cathy Johnson Import Coordinator SPI P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of women's woven pants from Hong Kong. Dear Ms. Johnson: In your letter dated July 31, 1998, you requested a classification ruling for a pair of women's woven pants with a textile belt. The sample is being returned, as you requested. Style 81J642-12 is pair of women's pants constructed from 100% cotton woven fabric. The long legged pants feature a front zipper opening with a button on the waistband that closes left over right, five belt loops, three front pockets and two rear pockets, a loop below the rear pocket on the left side, and a single pocket on the right leg in the vicinity of the knee. The pants will be imported, packaged and sold with a matching textile web belt made from 100% nylon woven fabric, with a metal buckle. 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 this garment 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, the pants will be classified as a woman's garment. The pants and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the pants and the belt. The applicable subheading for style 81J642-12 (both pants and belt) 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. Style 81J642-12 (pants and belt) falls within textile category 348. Based upon international textile trade agreements, products of Hong Kong 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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