The tariff classification of women’s cotton woven pants and skort from Malaysia

PD F81856 February 2, 2000 CLA-2-62: SF I30 CATEGORY: Classification TARIFF NO.: 6204.52.2070; 6204.62.4020 Cricket Lane/Components 1411 Broadway New York, New York 10018 Attn: Margie Pettit RE: The tariff classification of women’s cotton woven pants and skort from Malaysia Dear Ms. Petit: In your letter dated January 20, 2000 you requested a tariff classification ruling. The garments submitted for a ruling, styles #137, #138, and #139 will be returned. Style # 137 is a woman’s skort made from 100% cotton woven fabric. The skort is actually a woman’s divided skirt which features a leg separation concealed by a large self-fabric flap. The flap is permanently stitched into the right sideseam, along its full length, and extends across the front of the garment, stitched along the waistband. From the back, the garment has the appearance of shorts. Styles # 138 and #139 are women’s pants made from 100% cotton woven fabric. Both pairs of pants feature an elastic waistband with a drawcord and front pockets. The applicable subheading for Style # 137 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: of cotton: other, other: women's. The duty rate will be 8.4 percent ad valorem. Style #137 falls within textile category designation 342. Based upon international textile trade agreements, products of Malaysia are subject to quota and the requirement of a visa. The applicable subheading for Styles # 138 and #139 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for trousers, bib and brace overalls, breeches and shorts, of cotton, trousers and breeches, women's, other. The duty rate will be 17%. Styles #138 and #139 fall within textile category designation 348. Based upon international textile trade agreements, products of Malaysia are subject to quota and 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 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.USTREAS.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. Sincerely, Alice M. Rigdon Port Director San Francisco