The tariff classification of two pairs of women’s pants from China

N104136 May 10, 2010 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6204.62.4021, 6204.62.4011 Mr. Darren Yokopenic HSN Import Compliance, LCB 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of two pairs of women’s pants from China Dear Mr. Yokopenic: In your letter dated April 28, 2010 you requested a classification ruling. The submitted sample, style 240-872 indigo denim, is a pair of women’s pants constructed of 98 percent cotton and 2 percent spandex woven fabric. The garment features a left over right fly opening with a zipper and button closure, a flat waistband with five belt loops, two back patch pockets, two front pockets with one small coin pocket and hemmed leg openings. The submitted sample, style 240-872 turquoise color, is a pair of women’s pants constructed of 98 percent cotton and 2 percent spandex woven fabric. The garment features a left over right fly opening with a zipper and button closure, a flat waistband with five belt loops, two back patch pockets, two front pockets with one small coin pocket and hemmed leg openings. As the garments have a left over right closure, the presumption is that the garments will be for men. However, it is clear based on the cut of the garments that they were designed for women. Therefore, both pants will be classified as women’s garments. We are returning your samples. The applicable subheading for turquoise color 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 the indigo color 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