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NY K83490

March 24, 2004
CLA-2-62:RR:NC:WA:361 NY K83490


TARIFF NO.: 6204.62.4010

Mr. Patrick Pascarella
Viking Sea Air Freight, Inc.
486 Sunrise Highway
Rockville Centre, NY 11570

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

Dear Mr. Pascarella:

In your letter dated February 23, 2004, on behalf of your client Presidio International, Inc., you requested a tariff classification ruling.

The submitted sample, Style #L5J903, is a pair of women’s pants constructed from 98% cotton, and 2% spandex woven indigo denim fabric. The garment features a flat waistband with five belt loops, a front zipper with a button closure that fastens left over right, two front pockets, two rear pockets, and hemmed leg openings. The trousers will be imported and sold with a textile belt with a metal adjustable buckle.

The pants and belt (Style L5J903) are considered to be composite goods, 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 the pants and belt.

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.

The applicable subheading for the pants and belt, Style L5J903, will be 6204.62.4010, 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 cotton, other, trousers and breeches, women’s, blue denim. The rate of duty will be 16.6% ad valorem.

Style L5J903 falls within textile category designation 348. Based upon international textile trade agreements this category from China is presently subject to quota restraints and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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