The tariff classification of a pair of women’s woven trousers from China.

N019196 November 29, 2007 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.69.9044 Mr. Fernando Ramos Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a pair of women’s woven trousers from China. Dear Mr. Ramos: In your letter dated October 24, 2007, you requested a tariff classification ruling for a pair of women’s woven trousers. The submitted sample, Style #PP1055626 is a pair of women’s trousers constructed from 55% linen, and 45% cotton fabric. The garment features a flat waistband, five belt loops, a front zipper opening with two hook and bar closures that fasten left over right, 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 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. In your ruling request, you stated that you were also requesting a classification ruling for Style PP1053713, a pair of women’s comfort waist khaki pants, made from the same fabric as Style PP1055626. However, that sample was not included with your request. Therefore, we are unable to rule on Style PP1053713, without submission of an actual sample. We are returning your sample as you requested. The applicable subheading for Style #PP1055626 will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pants, Style PP1055626 fall within textile category 847. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division