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HQ 950205

January 21, 1992

CLA-2 C:O:R:C:T 950205 SK


TARIFF NO.: 6104.63.2010

Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, N.Y. 10001

RE: Modification of New York Ruling Letter 864237 (7/11/91); classification of women's knit trousers; 6104, HTSUSA

Dear Ms. Cheung:

On July 11, 1991, our New York office issued you New York Ruling Letter (NYRL) 864237, classifying women's knit trousers. Upon further review, that classification is deemed to be in error and is accordingly modified.


The submitted sample is a pair of women's knit trousers constructed from 60% polyester, 32% cotton and 8% spandex. The pants feature an elastic waistband, a gusseted crotch and leg openings that are finished with lace fabric.

NYRL 864237 classified the article under subheading 6104.62.2010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


Whether the subject merchandise is properly classifiable under subheading 6104.63, HTSUSA, which provides for women's knit trousers of synthetic fibers?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Subheading 6104.62, HTSUSA, provides for women's knit trousers of cotton. The article at issue is comprised of 60% polyester and therefore classification is improper under this provision of the Nomenclature.

Subheading 6104.63, HTSUSA, provides for women's knit trousers of synthetic fibers. The subject merchandise is a pair of women's knit trousers comprised of 60% polyester and classification is proper under this subheading.


The subject merchandise is classifiable under subheading 6104.63.2010, HTSUSA, which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: other. The applicable rate of duty is 30% ad valorem and the textile category is 648.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 864237 is modified to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This modification is not retroactive. However, NYRL 864237 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you relied on NYRL 864237 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.


John Durant, Director
Commercial rulings Division

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