The tariff classification of women’s garments from the Philippines.

NY H83916 August 22, 2001 CLA-2-61:RR:NC:TA:361 H83916 CATEGORY: Classification TARIFF NO.: 6204.52.2070; 6204.62.4020 Ms. Amelia Diaz Import Costs Analyst Sears, Roebuck and Co. 3333 Beverly Road, BC 165A Hoffman Estates, Illinois 60179 RE: The tariff classification of women’s garments from the Philippines. Dear Ms. Diaz: In your letter dated July 27, 2001, you requested a classification ruling for women’s garments. Samples were provided and will be returned, as you requested. Style 2606J is a pair of trousers made from 100% cotton woven fabric. The trousers extend below the knee and have a waistband with five belt loops; a front zipper; a button at the waistband with a left over right closure; two side seam pockets; two rear patch pockets with pocket flaps and a snap closure; and hemmed leg openings with a side slit on the outer side of each pant leg. The trousers also have a textile belt. 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 front 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. Style 2607J is a divided skirt made from 100% cotton woven fabric. The garment is constructed as a pair of shorts completely covered by a front and back panel of fabric that completely covers the shorts and hides the leg separation of the shorts. The divided skirt has a waistband with five belt loops; a front zipper; a button at the waistband; two side seam pockets; two rear patch pockets with pocket flaps and a snap closure; hemmed leg openings on the shorts; and a hemmed bottom on the outer panels, with a side slit on each side. The divided skirt also has a textile belt. For both styles, the garment and textile belt are considered a composite good, with the garment providing the essential character. The applicable subheading for style 2606J will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of cotton. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for style 2607J will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts of cotton. The rate of duty will be 8.4 percent ad valorem. Style 2606J falls within textile category designation 348; style 2607J falls within textile category designation 342. Based upon international textile trade agreements products of the Philippines 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.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. 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