United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E84671 - NY E84753 > NY E84701

Previous Ruling Next Ruling
NY E84701

August 5, 1999

CLA-2-61:RR:NC:WA:361 E84701


TARIFF NO.: 6204.53.3010; 6204.62.4020

Mr. James J. Kelly
Atty In Fact
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of women=s woven skirt and pants from Hong Kong.

Dear Mr. Kelly:

This ruling replaces our previous ruling NY E82138 which was issued to you on June 23, 1999. You have requested a correction to the fiber content for one of the items, style P1T660591. The fiber content is 100% polyester, rather than 100% cotton as indicated in that ruling. The ruling pertains to the tariff classification request on behalf of Jones Apparel Group USA.

In your letter dated May 13, 1999, you requested a classification ruling on behalf of Jones Apparel Group USA, Inc. The samples are being returned, as you requested.

Style P1T660591 is a woman=s wrap skirt constructed from 100% polyester woven fabric. The skirt features a waistband with five belt loops; a hook and loop closure; and a hemmed bottom. The skirt will be imported with a fabric belt and a fabric pocket-like pouch threaded onto the belt by means of a tunnel opening. The pouch is constructed from the same fabric as the skirt.

Style P1T641392 is a pair of women=s pants constructed from 100% cotton woven fabric. The pants feature a waistband with 5 belt loops; front zipper opening with a button on the waistband that closes left over right; two back pockets; two side seam pockets; and hemmed leg openings. The pants will be imported, packaged and sold with a self fabric belt. The belt features a hook and loop closure; one patch pocket; one pocket with a flap; and one expandable pocket.

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.

The pants and belt, and the skirts with belt and pouch are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, the pant/belt combination and the skirt/belt/pouch combination are each classified as a unit under one tariff number. In addition, one quota category number is applied to both the pants/belt combination, and to the skirt/belt/pouch combination.

The applicable subheading for style P1T660591 (the skirt, belt and pouch) will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women=s skirts of synthetic fibers. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for style P1T641392 (both pants and belt) will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women=s trousers of cotton. The rate of duty will be 17.2 percent ad valorem. Style P1T660591 (the skirt, belt and pouch) falls within textile category 642; style P1T641392 (pants and belt) falls within textile category 348. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: