The tariff classification of a pair of women’s woven trousers from Korea. Dear Ms. Sarmiento:
Issued January 28, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4005
Headings: 6204
Product description
The submitted sample, Style #P60498, is a pair of women’s trousers constructed from 97% cotton, and 3% spandex woven corduroy fabric. The garment features a flat waistband with one belt loop, a front zipper with a two-button closure that fastens left over right, two front pockets, one rear pocket, and hemmed leg openings with an open-work fabric overlay. 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.
CBP rationale
The applicable subheading for Style P60498 will be 6204.62.4005, 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, corduroy.
Full text
NY L81811 January 28, 2005 CLA-2-62:RR:NC:WA:361 NY L81811 CATEGORY: Classification TARIFF NO.: 6204.62.4005 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 48 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of a pair of women’s woven trousers from Korea. Dear Ms. Sarmiento: In your letter dated December 29, 2004, you requested a tariff classification ruling. The submitted sample, Style #P60498, is a pair of women’s trousers constructed from 97% cotton, and 3% spandex woven corduroy fabric. The garment features a flat waistband with one belt loop, a front zipper with a two-button closure that fastens left over right, two front pockets, one rear pocket, and hemmed leg openings with an open-work fabric overlay. 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 P60498 will be 6204.62.4005, 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, corduroy. The rate of duty will be 16.6% ad valorem. Style P60498 falls within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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
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