The tariff classification of a pair of women’s woven pants from Hong Kong.

NY K80936 January 20, 2004 CLA-2-62:RR:NC:WA:361 K80936 CATEGORY: Classification TARIFF NO.: 6204.62.4010 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a pair of women’s woven pants from Hong Kong. Dear Ms. Monahan: In your letter dated December 12, 2003, you requested a tariff classification ruling. The submitted sample, Style S26033T, is a pair of women’s crop pants constructed from 98% cotton, and 2% polyurethane woven blue denim fabric. The garment features a flat waistband, a zipper opening with a button and snap closures that fastens left over right, and five belt loops. The garment also features three front pockets, two rear pockets with snap closures, 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 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. We are returning your sample as you requested. The applicable subheading for Style S26033T will be 6204.62.4010, 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 cotton, other, trousers and breeches, women’s, blue denim. The rate of duty will be 16.6% ad valorem. Style s26033T falls within textile category designation 348. Based upon international textile trade agreements this category from Hong Kong is presently subject to quota restraints and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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