The tariff classification of women=s woven pants from China.Dear Mr. Stanton:In your letter dated June 8, 1999, with additional information supplied in your letter of August 9, 1999, you requested a classification ruling on behalf of Airwair USA LLC The sample is being returned, as you requested.
Issued September 23, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.63.3510
Headings: 6204
Product description
Style GAW028 is a pair of women=s pants constructed from 100% polyester woven fabric. The pants feature a waistband with 5 belt loops; front zipper opening with a VELCROtm closure on the waistband that closes left over right; two back pockets; two side seam pockets; two front patch pockets; a pocket on the leg; and hemmed leg openings. 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, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman=s garment.
CBP rationale
The applicable subheading for style GAW028 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women=s trousers of cotton.
Full text
NY E85830 September 23, 1999 CLA-2-61:RR:NC:WA:361 E85830 CATEGORY: Classification TARIFF NO.: 6204.63.3510 Mr. Thomas M. Stanton Atty In Fact Edward M. Jones & Co. P.O. Box 55038 Portland, OR 97239-5038 RE: The tariff classification of women=s woven pants from China. Dear Mr. Stanton: In your letter dated June 8, 1999, with additional information supplied in your letter of August 9, 1999, you requested a classification ruling on behalf of Airwair USA LLC The sample is being returned, as you requested. Style GAW028 is a pair of women=s pants constructed from 100% polyester woven fabric. The pants feature a waistband with 5 belt loops; front zipper opening with a VELCROtm closure on the waistband that closes left over right; two back pockets; two side seam pockets; two front patch pockets; a pocket on the leg; and hemmed leg openings. 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, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman=s garment. The applicable subheading for style GAW028 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women=s trousers of cotton. The rate of duty will be 29.5 percent ad valorem. Style GAW028 falls within textile category 648. Based upon international textile trade agreements, products of China 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 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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