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NY E83184

July 30, 1999

CLA-2-61:RR:NC:WA:361 E83184


TARIFF NO.: 6204.62.4020

Ms. Lisa Vega
Customs Specialist
Walt Disney Attractions, Inc.
P.O. Box 10000
Lake Buena Vista, Florida 32830-1000

RE: The classification of women’s woven trousers from the Philippines.

Dear Ms. Vega:

In your letter dated March 19, 1999, with additional information provided on May 20, 1999, you requested a classification ruling for women’s woven trousers. The sample is being returned, as you requested.

Style JR222 is women’s trousers constructed from 100% cotton woven fabric. The pull-on trousers feature a 1.25 inch covered elasticized waistband; a fly front opening with a left over right one button closure; one rear patch pocket; two in-seam side pockets; two cargo pockets; and a hemmed bottom.

Although you have referred to the garments as “pajama pants,” their appearance is more consistent with non-intimate apparel. Therefore, these garments will not be classified as pajama pants.

As noted above, the trousers 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 trousers will be classified as a woman’s garment.

The applicable subheading for style JR222 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton. The rate of duty will be 17.2 percent ad valorem.

Style JR222 falls within textile category designation 348. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7029.


Robert B. Swierupski

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