The tariff classification of women’s woven pants from India.

NY F80518 December 14, 1999 CLA-2-61:RR:NC:WA:361 F80518 CATEGORY: Classification TARIFF NO.: 6204.62.4010 Mr. William F. Sullivan National Brokerage Compliance Manager MSAS Global Logistics 248 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of women’s woven pants from India. Dear Mr. Sullivan: In your letter dated November 1, 1999, with supplemental information supplied on December 1, 1999, you requested a ruling on behalf of Newport News Inc. The sample is being returned, as requested. Style S00-16-079 is a pair of women’s pants constructed from 100% cotton woven blue denim fabric. The pants feature a waistband with 5 belt loops; front zipper opening with a button on the waistband that closes left over right; two back pockets; three front 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 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 style S00-16-079 will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s trousers of cotton: blue denim. The rate of duty will be 17.2 percent ad valorem. As of January 1, 2000, the rate of duty will be 17 percent ad valorem. Style S00-16-079 falls within textile category 348. Based upon international textile trade agreements, products of India are subject to a visa requirement and quota restraints. 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 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division