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NY I89821

February 13, 2003

CLA-2-62:RR:NC:WA:361 I89821


TARIFF NO.: 6204.69.9044

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 1144

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

Dear Mr. Spoto:

In your letter dated January 9, 2003, on behalf of your client So Sweet LLC, you requested a tariff classification ruling.

The submitted sample, Style #1897, is a pair of women’s pants. The garment is constructed from 43.2% cotton, 34.8% linen, 20.2% ramie, and 1.8% spandex woven denim fabric and features a flat waistband with a button that fastens left over right, a front zipper opening, five belt loops, three front pockets, two rear pockets, and hemmed leg openings.

As noted above, the pants 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 pants will be classified as a woman’s garment. We are returning your sample as you requested.

The applicable subheading for Style 1897, will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of other textile materials, other, other, trousers and breeches. The rate of duty will be 2.8% ad valorem.

Style 1897, falls within textile category designation 847. Based upon international textile trade agreements this category, from China is presently not subject to quota restraints or visa requirements.

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 DeGaetano at (646) 733-3052.


Robert B. Swierupski

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