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 > 2002 NY Rulings > NY I82056 - NY I82096 > NY I82085

Previous Ruling Next Ruling
NY I82085

June 19, 2002

CLA-2-61:RR:NC:WA:361 NY I82085


TARIFF NO.: 6104.62.2011

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a pair of ski pants for women from Taiwan.

Dear Ms. Shira:

In your letter dated May 31, 2002, you requested a classification ruling on behalf of Polo Ralph Lauren. The sample will be returned, as requested.

The submitted sample is a pair of ski pants, style WO 1A for women made from a bonded material. The outer surface of the fabric is 46 percent polyamide, 37 percent polyester 12 percent polyacrylonitrile and 5 percent elastane woven fabric; the inner surface is 100 percent cotton brushed pile knit fleece fabric. The pants have a waistband that extends four inches above the natural waist; a front zipper with a three snap left-over-right closure; one front and two rear pockets; boot cut bottoms designed to expand by a zipper opening; and an inner tube lining extending from the knee down within each leg.

Chapter 61, note 9, 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 the pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the pants will be classified as a woman’s garment. Classification of laminated fabric containing knit pile is discussed in note 1 (c) to Chapter 60:
Note 1(c)
This chapter does not cover:
(c) knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, covered or laminated, remain classified in heading 6001.

Based on the requirements of this note, the fabric of the pants is considered knit, of chapter 60. The pants will be classified in chapter 61. They cannot be classified in heading 6113, since the fabric is not classified in one of the named headings. Therefore, the pants will be classified in heading 6104.

The applicable subheading for the submitted pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousersknitted or crocheted: Of cotton. The duty rate will be 15.3 percent ad valorem.

The pants fall within textile category designation 348. Based upon international textile trade agreements products of Taiwan 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 effected 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 646-733-3052.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: