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NY H83257




July 25, 2001

CLA-2-62:RR:NC:WA:361 H83257

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4005

Ms. Leigh Emrick
US JHI Corporation
8612 Fairway Place
Middleton, WI 53563

RE: The tariff classification of a pair of women's pants from China.

Dear Ms. Emrick:

In your letter dated June 29, 2001, you requested a tariff classification ruling.

The submitted sample, Style #JZ276, is a pair of women’s woven pants constructed of 100% cotton corduroy fabric. The garment features a flat waistband with elastic at both sides, four belt loops, and a zippered fly front with a two-button closure that fastens left over right. The pants also have two front slash pockets, a rear patch pocket with a button closure and hemmed leg openings.

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 the Pants, Style #JZ276, will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, trousers and breeches, women's, corduroy. The rate of duty will be 16.9% ad valorem.

The Pants, Style #JZ276 fall within textile category designation 348. Based upon international textile trade agreements products of China 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.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.

Sincerely,

Robert B. Swierupski
Director,

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