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NY E89572

December 23, 1999

CLA-2-61:RR:NC:WA:361 E89572


TARIFF NO.: 6204.62.4020

Mr. Arthur W. Bodek
Graham & James LLP
885 Third Avenue
21st Floor
New York, NY 1002

RE: The classification of women’s trousers from Hong Kong.

Dear Mr. Bodek:

In your letter dated November 11, you requested a classification ruling for women’s trousers on behalf of Liz Claiborne, Inc. The sample is being returned, as you requested.

Style KCMU0207 is a pair of trousers for women constructed from 100% cotton woven fabric. The trousers have a waistband with a left-over-right button closure; a front zipper; and hemmed leg openings. The trousers will be imported and sold with a self-fabric “pocket belt.” The belt features a hook and loop closure and a patch 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 trousers and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the trousers and the belt, and the shorts and pocket.

The applicable subheading for style M134308 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.

The applicable subheading for style KCMU0207 will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton: blue denim. The rate of duty will be 17.2 percent ad valorem. Effective January 1, 2000, the rate of duty will be 17 percent ad valorem.

Style KCMU0207 falls within textile category designation 348. Based upon international textile trade agreements products of Hong Kong 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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