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NY J85753

July 1, 2003

CLA-2-61:RR:NC:WA:361 NY J85753


TARIFF NO.: 6204.62.4010

Ms. Joanna Huang
American Public Co., Inc.
485 Seventh Avenue, Suite 800
New York, NY 10018

RE: The tariff classification of a pair of woman’s pants from Hong Kong.

Dear Ms. Huang:

In your letter dated May 16, 2003, received in this office on June 12, 2003, you requested a classification ruling for a pair of woman’s pants. The sample is being returned as you requested.

Style 2837 is a pair of woman’s blue denim jeans with a self-fabric tie-belt constructed from 70 percent cotton, 30 percent polyester woven fabric. The jeans have a front opening with a zipper closure; a left-over-right hook and bar closure in the waistband; belt loops; two front pockets; one back pocket; pockets on each leg, and plain hemmed leg openings. The jeans will also be imported with a self-fabric tie belt.

As noted above, the garments have a left-over-right front 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 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

The self-fabric tie belt and denim jeans are considered a composite good. For such articles, the classification determined by that portion that provides the essential character. In this case, the pants provide the essential character, therefore, the item is classified, and takes the quota category, for women’s pants.

The applicable subheading for the pants (with self-fabric belt) will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’spants: Of cotton: blue denim. The duty rate will be 16.7% ad valorem.

The pants (with self-fabric belt) fall within textile category designation 348. Based upon international textile trade agreements products from 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.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 646-733-3052.


Robert B. Swierupski

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