The tariff classification of two pair of women’s denim pants

N057068 April 17, 2009 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.62.4021, 6204.62.4011 Ms. Kim O’Byrne-Rozman Jones Apparel Group USA, Inc. Corporate Customs Compliance Department 180 Rittenhouse Circle Bristol, PA. 19007 RE: The tariff classification of two pair of women’s denim pants Dear Ms. O’Byrne-Rozman: In your letter dated April 7, 2009 you requested a classification ruling. The submitted sample, style GRN-2026 color “Loganberry” (purple) version, is a pair of women’s pants constructed of 99 percent cotton and 1 percent spandex woven fabric. The garment features a left over right fly opening with a zipper and button closure, a flat waistband with six belt loops, two back patch pockets with embroidery, two front pockets with one small coin pocket, an appliqué on the back, a small embroidery above the left front pocket and hemmed leg openings. 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. The submitted sample, style GRN-2026 color “Electric” (blue) version, is a pair of women’s pants constructed of 99 percent cotton and 1 percent spandex woven blue denim fabric. The garment features a left over right fly opening with a zipper and button closure, a flat waistband with six belt loops, two back patch pockets with embroidery, two front pockets with one small coin pocket, an appliqué on the back, a small embroidery above the left front pocket and hemmed leg openings. 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. You state both versions of this style have been manufactured into jeans from indigo blue denim fabric. The garment is then hand sanded, sprayed with potassium permanganate and tinted or over-dyed to obtain their final color. The Loganberry over-dye/tint results in purplish blue warp yarns and lighter purple weft yarns. Since the change of color does not meet the criteria for blue denim as stated in statistical note 1(o) of Chapter 52 it is classifiable as other than blue denim. The Electric (blue) over-dye/tint results in blue warp yarns and lighter blue weft yarns. Since this version meets the criteria for blue denim it will be classified accordingly. We are returning your samples. The applicable subheading for style GRN-2026 color Loganberry version will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% ad valorem. The applicable subheading for style GRN-2026 blue electric version will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Blue denim. The duty rate will be 16.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division