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NY K88779

September 16, 2004

CLA-2-62:RR:NC:WA:361 NY K88779


TARIFF NO.: 6204.62.4020

Ms. John A. Ellefson
Blue Star Imports, LP
150 Thorn Hill Road
Warrendale, PA 15086

RE: The tariff classification of a pair of women’s woven trousers from Hong Kong. Dear Ms. Ellefson:

In your letter dated August 19, 2004, on behalf of your client American Eagle Outfitters, Inc., you requested a tariff classification ruling.

The submitted sample, Style #2208, is a pair of women’s trousers constructed from 98% cotton, and 2% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with two hook and bar closures that fastens left over right, two front pockets, two rear non-functional pockets, and hemmed leg openings. The trousers will be imported and sold with a 100% polyester woven sash belt.

The trousers and belt, Style #2208 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 both the trousers and belt. The essential character of this style is imparted by the pants.

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 2208 will be 6204.62.4020, 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, other, women’s. The rate of duty will be 16.6% ad valorem.

Style 2208 falls within textile category designation 348. Based upon international textile trade agreements this category from Hong Kong is 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 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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