The tariff classification of a pair of women’s woven trousers with a detachable waist cinch from China
Issued May 21, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.69.9044, 6211.49.9090
Product description
The submitted sample, Item # 72815 is a pair of women’s trousers with a detachable waist cinch constructed from 55 percent ramie, 25 percent cotton, 18 percent polyester and 2 percent spandex denim woven fabric. The pants feature a flat waistband with a button closure, six belt loops, a front fly opening with a zipper closure that fastens left over right, two front pockets, two back pockets and hemmed leg openings. The waist cinch has a full front opening with a five button closure and two small front pockets. It extends from just below the bust to the waistband of the pants. It has eight snaps which snap onto the waistband of the pants. 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 samples as you requested.
CBP rationale
The applicable subheading for the pants 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 applicable subheading for the waist cinch will be 6211.49.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: other: other.
Full text
N028466 May 21, 2008 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.69.9044, 6211.49.9090 Ms. Kimberly Philpot Redcats USA Logistics Coordinator 35 United Drive West Bridgewater, MA. 02379 RE: The tariff classification of a pair of women’s woven trousers with a detachable waist cinch from China Dear Ms. Philpot: In your letter dated May 13, 2008 you requested a tariff classification ruling. The submitted sample, Item # 72815 is a pair of women’s trousers with a detachable waist cinch constructed from 55 percent ramie, 25 percent cotton, 18 percent polyester and 2 percent spandex denim woven fabric. The pants feature a flat waistband with a button closure, six belt loops, a front fly opening with a zipper closure that fastens left over right, two front pockets, two back pockets and hemmed leg openings. The waist cinch has a full front opening with a five button closure and two small front pockets. It extends from just below the bust to the waistband of the pants. It has eight snaps which snap onto the waistband of the pants. 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 samples as you requested. The applicable subheading for the pants 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. The applicable subheading for the waist cinch will be 6211.49.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: other: other. The duty rate will be 7.3 percent 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 fall within textile category 847. The waist cinch falls within textile category 859. 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
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