The tariff classification of woman’s pair of trousers from the Philippines

PD E86112 September 2, 1999 CLA-2-62:LA:S:T:1:2:I23 E86112 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of woman’s pair of trousers from the Philippines Dear Ms. Librach: In your letter dated August 17, 1999, you requested a tariff classification ruling. The submitted sample, style 03247, is woman’s pair of trousers constructed from 100% cotton twill fabric. The garment features a waistband with a single button closure and a drawstring, a front zipper closure, two front pockets; two back pockets with flaps and hemmed leg openings. Your sample will be returned as requested. The applicable subheading for the garment will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits and shorts (other than swimwear): trousers…and shorts: of cotton: other: other: other: trousers and breeches: women’s: other: The rate of duty will be 17.2% ad valorem. The trousers fall within textile category designation 348. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach