Classification of women's knit trousers

HQ 961967 September 28, 1998 CLA-2 RR:CR:TE 961967 jb CATEGORY: Classification TARIFF NO.: 6104.63.2011 Randi Jacobs Koret of California 611 Mission Street San Francisco, CA 94105 RE: Classification of women's knit trousers Dear Ms. Jacobs: This is in response to your letter, received by Customs on April 16, 1998, requesting a classification determination under the Harmonized Tariff Schedule of the United States (HTSUS), for a pair of women's knit trousers. FACTS: The subject merchandise consists of a pair of women's trousers, referenced style number 86U244, constructed of a pile fabric which is composed of a pile of 100 percent polyester and a ground fabric of 70 percent polyester and 30 percent spandex. You state that the trousers are made in Korea and that the merchandise will be entered through or at the port of San Francisco. ISSUE: What is the proper classification for the subject merchandise? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance. Heading 6104, HTSUS, provides for, among other things, women's knit trousers. As the subject women's knit trousers are constructed of a pile fabric, reference must be made to Section XI, subheading Note 2: (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials. (B) For the application of this rule: (a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account; (b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; * * * Accordingly, as per the terms of this legal note, the classification of the subject merchandise will be based on the pile surface, to the exclusion of the ground fabric. As such, the subject merchandise is properly classified in subheading 6104.63.2011, HTSUSA, which provides for, in essence, women's knit synthetic trousers containing no spandex. HOLDING: The subject women's knit trousers, referenced style number 86U244, is classified in subheading 6104.63.2011, HTSUSA, which provides for, women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: women's: other. The applicable general column one rate of duty is 29.3 percent ad valorem and the quota category is 648. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division