The tariff classification of a pair of women’s denim pants from Guatemala

N233159 October 11, 2012 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.62.4011 Mr. Jim McDermott Destination Maternity Corporation 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a pair of women’s denim pants from Guatemala Dear Mr. McDermott: In your letter dated September 7, 2012 you requested a classification ruling. The submitted sample, no style number indicated, is a pair of women’s maternity pants constructed of 98 percent cotton and 2 percent elastane woven blue denim fabric. The garment features a faux fly; a five inch high knit maternity “secret fit” belly waistband; two front pockets; a non-functional front coin pocket mostly covered over by the knit waistband; three non-functional rear belt loops which are mostly covered over by the knit waistband; two rear patch pockets with a flap and button; and hemmed leg openings. You state that the original jeans without the knit waistband will be either produced in the United States or imported into the United States from foreign countries. These jeans will then be exported to Guatemala. A tubular knit belly waistband will be imported from China in pieces. Each piece will be cut in half in Guatemala forming a waistband for two jeans. The original waistband on the jeans will be removed in Guatemala. The belly waistband will then be attached to the jeans. The jeans will then be reimported into the United States. Examination of the altered garment showed that more than the original waistband was removed. Besides the removal of the waistband the top of the jeans were cut on a deep curve below the original waistband area resulting in the knit waistband covering most of the fly, coin pocket and rear belt loops. The original 4 inch long zipper was removed and the fly was tacked down which now extended only two inches. You inquire whether these garments qualify under subheading 9802.00.5060, HTSUSA. Subheading 9802.00.50, HTSUS, provides a partial or complete duty exemption for articles exported from and returned to the United States after having been advanced in value or improved in condition by repairs or alterations, provided that the documentary requirements of 19 C.F.R. §10.8 are satisfied.  However, entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture.  Subheading 9802.00.50, HTSUS, treatment is also precluded where the exported articles are incomplete for their intended use and the foreign processing operation is a necessary step in the preparation or manufacture of finished articles. Therefore, the maternity jeans do not qualify under heading 9802.00.5060, HTSUSA. We are returning your samples. The applicable subheading 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, Thomas J. Russo Director National Commodity Specialist Division