The classification of a pair of women’s woven pants from Hong Kong.
Issued May 17, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4020
Headings: 6204
Product description
The submitted sample Style #S360909, is a pair of women’s pants constructed of 98% cotton, 2% lycra woven fabric. The pants feature a flat waistband with six belt loops, and a zippered fly opening with a button closure that fastens left over right. The pants also have two front slash pockets, two rear patch pockets, a Sergio Valente label with a metal bull logo stitched on the waistband at the rear, and 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. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the Pants, Style #S360909, 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.
Full text
NY H80100 May 17, 2001 CLA-2-62:RR:NC:WA:361 H80100 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Shelly Monahan SPI, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The classification of a pair of women’s woven pants from Hong Kong. Dear Ms. Monahan: In your letter dated April 9, 2001, you requested a classification ruling. The submitted sample Style #S360909, is a pair of women’s pants constructed of 98% cotton, 2% lycra woven fabric. The pants feature a flat waistband with six belt loops, and a zippered fly opening with a button closure that fastens left over right. The pants also have two front slash pockets, two rear patch pockets, a Sergio Valente label with a metal bull logo stitched on the waistband at the rear, and 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. We are returning your sample as you requested. The applicable subheading for the Pants, Style #S360909, 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 16.9% ad valorem. Style #S360909, Women’s Pants, fall within textile category designation 348. Based on international textile trade agreements, garments imported from Hong Kong are subject to visa requirements 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
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