The tariff classification of a pair of women’s pants from Hong Kong – Correction to ruling G88746.

NY H81183 May 15, 2001 CLA-2-62:RR:NC:WA:361 H81183 CATEGORY: Classification TARIFF NO.: 6204.63.2510 Ms. Karen Riggs Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a pair of women’s pants from Hong Kong – Correction to ruling G88746. Dear Ms. Riggs: This ruling replaces our previous ruling G88746, which was issued to you on April 27, 2001. You have requested a correction due to a clerical error. In your letter dated March 23, 2001, you requested a classification ruling. The submitted sample Style #15016314, is a pair of women’s pants constructed from 41% polyester, 38% wool, 13% acrylic, 6% silk, and 2% spandex woven fabric. The pants feature a flat waistband with five belt loops, a fly zippered opening with a button closure that fastens left over right, and two front pockets. The garment also has two rear patch pockets and hemmed leg openings.  As noted above, the trousers have a left over right closure. 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 trousers will be classified as a woman’s garment. We are returning your sample as you requested. The applicable subheading for the Pants, Style #15016314 will be 6204.63.2510, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girl’s trousers, of synthetic fibers, other, other, other, containing 36 percent or more by weight of wool or fine animal hair, women’s. The rate of duty will be 14.6% ad valorem. Style #15016314, (Pants) fall within textile category designation 448. Based on international textile trade agreements, garments imported from Hong Kong are subject to a visa requirement and quota restraints. 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.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 at the time this merchandise is imported. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division