CLA-2-62:OT:RR:NC:TA:361
Mr. Eli J. Mamiye
The Fashion Exchange Group
1407 Broadway, Suite 2600
New York, NY 10018
RE: The tariff classification of a pair of women’s pants
Dear Mr. Mamiye:
In your letter dated October 7, 2008 you requested a classification ruling.
The submitted sample, Style OP5110182SL, is a pair of women’s woven pants. The pants feature hemmed leg openings, two rear patch pockets with embroidery, two front pockets, one coin pocket, five belt loops and a zippered fly opening with a button closure. The pants feature two self fabric straps in the front each with a fitted metal clasp which clips onto a button on the waistband. The straps extend over the shoulders and form one Y shaped strap in the back which is permanently affixed to the waistband. The pants will be constructed of either 95.5 percent cotton and 4.5 percent spandex woven fabric or 57 percent ramie, 24 percent spandex and 19 percent cotton woven fabric.
You suggest classification as bib and brace overalls. Heading 6204, HTSUS, provides for women's or girls' bib and brace overalls, not knitted or crocheted. EN 61.03 note (E) states that "bib and brace overalls" means garments of the type illustrated in figures 1 to 5 and similar garments which do not cover the knee. As there is no front bib on the garment subheading 6204.62.20 is precluded.
We are returning your sample.
The applicable subheading for the pants composed of 95.5 percent cotton and 4.5 percent spandex 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 textile category designation is 348.
The applicable subheading for the pants constructed from 57 percent ramie, 24 percent spandex and 19 percent cotton will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, 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 textile category designation is 847.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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