The tariff classification of women’s woven pants from China.

NY J84123 June 12, 2003 CLA-2-62:RR:NC:WA:361 NY J84123 CATEGORY: Classification TARIFF NO.: 6204.69.9044 Mr. Charles Spoto Alba Wheels Up, International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s woven pants from China. Dear Mr. Spoto: In your letter dated May 12, 2003, on behalf of your client So Sweet LLC, you requested a tariff classification ruling for two pairs of women’s woven pants. The submitted samples are described as follows: Style #1058VK - a pair of women’s pants constructed from 54% ramie, 32% cotton, 12% polyester, and 2% spandex woven, fabric. The garment features a flat waistband, a front zipper opening with a button closure that fastens left over right, five belt loops, two front pockets, two rear pockets with button closures, and hemmed leg openings. Style #2792VJ - a pair of women’s pants constructed from 54% ramie, 32% cotton, 12% polyester, and 2% spandex woven, fabric. The garment features a flat waistband, a zipper opening with a two-button closure that fastens left over right, five belt loops, two front pockets, and hemmed leg openings. As noted above, the pants 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 these garments have left over right closures, the presumption is that the garments will be for men. However, it is clear based on the cut of the garments that they were designed for women. Therefore, the pants will be classified as women’s garments. We are returning your samples as you requested. The applicable subheading for Styles 1058VK and 2792VJ, will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of other textile materials, other, other, trousers and breeches. The rate of duty will be 2.8% ad valorem. Styles 1058VK and 2792VJ fall within textile category designation 847. Based upon international textile trade agreements this category from China is not subject to quota restraints or visa requirements. 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division