The classification of two pairs of women’s pants and a pair of men’s pants from The Dominican Republic.
Issued September 26, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020, 6203.42.4015
Product description
The submitted samples are described as follows: Style #307-350-424 – a pair of women’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with five belt loops, a fly zippered opening with a button closure that fastens right over left, and two front slash pockets. The garment also has double pleats in front, one rear patch pocket with a button closure, and long hemmed leg openings. Style #305-335-229 – a pair of women’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with five belt loops, a fly zippered opening with a button closure that fastens left over right, and two front slash pockets. The garment also has double pleats in front, one rear patch pocket with a button closure, and long hemmed leg openings. As noted above, the trousers have a left over right closure. 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 trousers will be classified as a woman’s garment. Style #107-350-337 – a pair of men’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with nine belt loops, a fly zippered opening with a button closure that fastens left over right, and two front slash pockets. The garment also has double pleats in front, two rear patch pockets with button closures, and long hemmed leg openings. We are returning your samples as you requested.
CBP rationale
The applicable subheading for the Pants, Style #’s 307-350-242 & 305-335-229 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, of cotton, other, other, other, trousers and breeches, women’s other. The applicable subheading for the Pants, Style #107-350-337 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, men’s, other.
Full text
NY G80766 September 26, 2000 CLA-2-62:RR:NC:WA:361 G80766 CATEGORY: Classification TARIFF NO.: 6203.42.4015; 6204.62.4020 Ms. Jill Burns MSAS Global Logistics 10205 NW 19th Street Suite 101 Miami, FL 33172 RE: The classification of two pairs of women’s pants and a pair of men’s pants from The Dominican Republic. Dear Ms. Burns: In your letter dated August 17, 2000, on behalf of your client Tropical Sportswear International, you requested a classification ruling. The submitted samples are described as follows: Style #307-350-424 – a pair of women’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with five belt loops, a fly zippered opening with a button closure that fastens right over left, and two front slash pockets. The garment also has double pleats in front, one rear patch pocket with a button closure, and long hemmed leg openings. Style #305-335-229 – a pair of women’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with five belt loops, a fly zippered opening with a button closure that fastens left over right, and two front slash pockets. The garment also has double pleats in front, one rear patch pocket with a button closure, and long hemmed leg openings. As noted above, the trousers have a left over right closure. 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 trousers will be classified as a woman’s garment. Style #107-350-337 – a pair of men’s pants constructed of 100% cotton woven fabric. The pants feature a waistband with nine belt loops, a fly zippered opening with a button closure that fastens left over right, and two front slash pockets. The garment also has double pleats in front, two rear patch pockets with button closures, and long hemmed leg openings. We are returning your samples as you requested. The applicable subheading for the Pants, Style #’s 307-350-242 & 305-335-229 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, of cotton, other, other, other, trousers and breeches, women’s other. The rate of duty will be 17 percent ad valorem. Style #’s 307-350-242 & 305-335-29,Women’s Pants, fall within textile category designation 348. Based on international textile trade agreements, garments imported from the Dominican Republic are subject to a visa requirement and quota restraints. The applicable subheading for the Pants, Style #107-350-337 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, men’s, other. The rate of duty will be 17 percent ad valorem. Style #107-350-337, Men’s Pants, fall within textile category designation 347. Based on international textile trade agreements, garments imported from the Dominican Republic are subject to a visa requirement and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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
More rulings on the same tariff codes
The tariff classification of women’s garments and a tote bag from Vietnam and China.
Application for Further Review of Protest No. 5301-04-100513
The tariff classification of women’s pants from Spain. Dear Ms. Clark:
The tariff classification of women’s pants from China. Dear Ms. Malina:
The tariff classification of costumes from China.
Classification and country of origin determination for women’s woven pants; 19 CFR 102.21(c)(4); most important assembly.Dear Ms. Salus:
The tariff classification of a child’s costume from China.
The tariff classification of men’s woven lounge pants from China.
The tariff classification of men’s woven black denim pants from Pakistan.
The tariff classification of women’s woven wearing apparel from Mongolia. Correction to Ruling Number M81605
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →