The tariff classification of a pair of women’s woven pants from Bangladesh.

NY K80074 November 24, 2003 CLA-2-62:RR:NC:WA:361 NY K80074 CATEGORY: Classification TARIFF NO.: 6204.62.4020 Ms. Mary Reynics Tommy Hilfiger U.S.A., Inc. 35 Henry Street Secaucus, NJ 07094 RE: The tariff classification of a pair of women’s woven pants from Bangladesh. Dear Ms. Reynics: In your letter dated October 20, 2003, you requested a tariff classification ruling. The submitted sample, Style #A70614303, is a pair of women’s adjustable pants constructed from 100% cotton woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a left over right button closure, two front pockets, two rear pockets with button closures, adjustable loops at both sides with button closures, and hemmed leg openings. The pants fall mid-calf when fully extended, and can be folded up and adjusted to a shorter length, using tabs and loops located at the side of each leg. As noted above, the pants 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 pants will be classified as a woman’s garment. We are returning your sample as you requested. The applicable subheading for Style A70614303 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, other, women’s. The rate of duty will be 16.7% ad valorem. Style A70614303 falls within textile category designation 348. Based upon international textile trade agreements this category from Bangladesh is subject to quota restraints and visa requirements. 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division