The tariff classification of two pairs of women’s woven trousers from China.

N154958 April 19, 2011 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.62.4011; 6204.62.4021 Mr. Anthony D. Melendez The Wet Seal, Inc. 26972 Burbank Foothill Ranch, CA 90015 RE: The tariff classification of two pairs of women’s woven trousers from China. Dear Mr. Melendez: You requested a tariff classification ruling on February 17, 2011. In response to our letter of February 28, 2011, ruling #N149315, samples were submitted. The submitted samples are described as follows: Style #7680 – A pair of women’s trousers constructed from 98% cotton and 2% spandex woven blue denim fabric. The garment features a flat waistband, five belt loops, and a zipper opening with a button closure that fastens left over right. The garment also has two front pockets and one coin pocket, two rear pockets with embroidery, and hemmed leg openings. Style #5635 - A pair of women’s trousers constructed from 83% cotton, 15% polyester, and 2% spandex woven blue denim fabric. The garment features a flat waistband, five belt loops, and a zipper opening with a button closure that fastens left over right. The garment also has two front pockets and one coin pocket, two rear pockets and hemmed leg openings. You state that the trousers will also be imported in colors other than blue denim. 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. The applicable subheading for Styles 7680 and 5635 will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers, of cotton, other, other, other, other, women’s trousers and breeches, blue denim. The duty rate will be 16.6% ad valorem. The applicable subheading for the trousers other than blue denim will be 6204.62.4021, 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, other, women’s trousers and breeches, other. The rate of duty will be 16.6% 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/. 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