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NY L80373




November 22, 2004
CLA-2-62:RR:NC:N3:361 L80373

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4010

Ms. Melissa Fox
Barthco International, Inc.
5105 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of women’s blue denim trousers from Mexico.

Dear Ms. Fox:

In your letter dated October 21, 2004, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted samples will be returned to you as requested.

Style 7392387 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The pants have a waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the left-over-right direction, three front and two rear pockets, and hemmed leg openings.

Style 7578395M is a pair of women’s pants constructed from 90 percent cotton, eight-percent polyester and two-percent spandex woven fabric. The pants have a waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the left-over-right direction, three front and two rear pockets, and hemmed leg openings.

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.

You have also asked if the fabric, which you refer to as “crosshatch denim,” is considered blue denim for classification purposes. Statistical note 1(o) of chapter 52 defines blue denim as: fabrics of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or colored a lighter shade of blue than that of the warp yarns. The fabric used for the submitted garments meet these requirements. The fabric is a warp-faced twill, the warp yarns are blue, the weft yarns are unbleached, bleached, dyed grey or colored a lighter shade of the color of the warp yarns. The crosshatch pattern has changed neither the color of the yarns nor the weave, therefore does not affect the classification of the garment as being “of blue denim.”

The applicable subheading for both styles will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers:Of cottonblue denim. The rate of duty will be 16.6 percent ad valorem.

Both styles fall within textile category designation 348. Based upon international textile trade agreements, these categories from Mexico are neither subject to quota restraints nor to 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 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.).

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.

Sincerely,

Robert B. Swierupski
Director,

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