CLA-2-62:RR:NC:N3:361 L85392
Ms. Melissa Fox
Barthco International, Inc.
5105 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a pair of women’s blue denim trousers from Hong Kong.
Dear Ms. Fox:
In your letter dated June 1, 2005, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted sample will be returned to you as requested.
Style P19124562 is a pair of women’s trousers constructed from 99 percent cotton, one percent spandex woven fabric. The trousers have a waistband, belt loops, a front fly with a zipper closure, a button in the waistband that closes in the left-over-right direction, three front and two rear pockets, and hemmed leg openings.
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 the trousers have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the trousers will be classified as a woman’s garment.
You have also asked if the fabric, which you refer to as “crosshatch denim,” is considered blue denim for classification purposes. Statistical note 1(o) of chapter 52 defines blue denim as:
…fabrics of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or colored a lighter shade of blue than that of the warp yarns.
The fabric used for the submitted garment meets these requirements. The fabric is a warp-faced twill, the warp yarns are blue, the weft yarns are unbleached, bleached, dyed grey or colored a lighter shade of the color of the warp yarns. Because the crosshatch pattern changes neither the integrity of the color of the yarns, nor the pattern of the weave, it does not affect the classification of the garment as being “of blue denim.”
The applicable subheading for both styles will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…:Of cotton…blue denim. The rate of duty will be 16.6 percent ad valorem.
The trousers fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 DeGaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division