The tariff classification of a pair of women’s woven pants and from Hong Kong.

NY K85159 May 13, 2004 CLA-2-62:RR:NC:WA:361 NY K85159 CATEGORY: Classification TARIFF NO.: 6204.69.9044 Ms. Min Hong Vandegrift Forwarding Company, Inc. 11099 South LaCienega Blvd., Suite 242 Los Angeles, CA 90045 RE: The tariff classification of a pair of women’s woven pants and from Hong Kong. Dear Ms. Hong: In your letter dated April 19, 2004, on behalf of your client CFL Enterprise, Ltd., you requested a tariff classification ruling. The submitted sample Style #5046DNM, is a pair of women’s pants constructed from 55% ramie, 43% cotton, and 2% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a button closure that fastens left over right, three front pockets, two rear pockets and hemmed leg openings. 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 5046DNM, will be 6204.69.9044, 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 other textile materials, other, other, trousers and breeches. The rate of duty will be 2.8% ad valorem. The pants, Style 5046DNM, fall within textile category designation 847. Based upon international textile trade agreements this category from Hong Kong is not subject to the quota restraints or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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