OT:RR:CTF:FTM H325600 PJG
Ms. Kim O’Byrne-Rozman
Jones Jeanswear Group Inc.
180 Rittenhouse Circle
Bristol, Pennsylvania 19007
RE: Modification of NY N251623; Tariff classification of women’s pants
Dear Ms. O’Byrne-Rozman:
This letter is in reference to New York Ruling Letter (“NY”) N251623, dated April 16,
2014, issued to you concerning the tariff classification of two styles of women’s pants under the
Harmonized Tariff Schedule of the United States (“HTSUS”). Specifically, in NY N251623,
U.S. Customs and Border Protection (“CBP”) classified styles JSWK-10872 and GTGH-24388.
This decision concerns only the tariff classification of style GTGH-24388.
In NY N251623, CBP classified style GTGH-24388 in subheading 6104.62.2006,
HTSUS Annotated (“HTSUSA”), which provides for “Women’s or girls’ suits, ensembles,
suittype jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches
and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls,
breeches and shorts: Of cotton: Other.” We have reviewed NY N251623 and determined it to be
in error with respect to the tariff classification of style GTGH-24388. For the reasons set forth
below, we are modifying NY N251623.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by
section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed
action was published on October 30, 2024, in Volume 58, Number 43, of the Customs Bulletin.
No comments were received in response to this notice.
FACTS:
In NY N251623, the women’s pants style GTGH-24388 is described as follows:
Style GTGH-24388 is a woman’s pant constructed from two different fabrics. The
front panels are constructed from 100% cotton woven fabric coated with PVC.
The back panels are constructed from 78% cotton, 17% nylon, and 5% spandex
knit fabric. The pull-on pants feature a wide elasticized waistband with a button
closure and a zipper, six belt loops, two faux front pockets at the sides, two patch
pockets in the back, and hemmed leg openings. The garment extends from the
waist to the ankles.
ISSUE:
Whether the women’s pants (style GTGH-24388) are classified under heading 6104,
HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted,” heading 6204, HTSUS, which provides for “Women’s or girls’
suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear),” or under heading 6210, HTSUS, which
provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907.”
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is
made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the
classification of goods shall be determined according to the terms of the headings of the tariff
schedule and any relative Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI may then be applied.
The 2025 HTSUS provisions under consideration are as follows:
6104 Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted:
6204 Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and shorts (other than
swimwear):
6210 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907:
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GRI 2 provides as follows:
(a) Any reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished, provided that, as entered, the incomplete
or unfinished article has the essential character of the complete or finished
article. It shall also include a reference to that article complete or finished (or
falling to be classified as complete or finished by virtue of this rule), entered
unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include
a reference to mixtures or combinations of that material or substance with
other materials or substances. Any reference to goods of a given material or
substance shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods consisting of
more than one material or substance shall be according to the principles of
rule 3.
GRI 3(a) and (b) provide as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in
mixed or composite goods or to part only of the items in a set put up for retail
sale, those headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise description of the
goods.
(b) Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
Note 7 to Section XI, HTSUS, provides as follows:
7. For the purposes of this section, the expression “made up” means:
(a) Cut otherwise than into squares or rectangles;
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(b) Produced in the finished state, ready for use (or merely needing separation by
cutting dividing threads) without sewing or other working (for example, certain
dusters, towels, tablecloths, scarf squares, blankets); (c) Cut to size and with at
least one heat-sealed edge with a visibly tapered or compressed border and the
other edges treated as described in any other subparagraph of this note, but
excluding fabrics the cut edges of which have been prevented from unraveling by
hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the
edges, but excluding fabrics the cut edges of which have been
prevented from unraveling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods
consisting of two or more lengths of identical material joined end to
end and piece goods composed of two or more textiles assembled in
layers, whether or not padded); or
(g) Knitted or crocheted to shape, whether presented as separate items or
in the form of a number of items in the length.
Note 2(a)(1) to Chapter 59, HTSUS, provides as follows:
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics,
whatever the weight per square meter and whatever the nature of the plastic
material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot
be seen with the naked eye (usually chapters 50 to 55, 58 or
60); for the purpose of this provision, no account should be
taken of any resulting change of color;
Note 1 to Chapter 62, HTSUS, states that “[t]his chapter applies only to made up articles
of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those
of heading 6212).”
Note 6 to Chapter 62, HTSUS, states that “[g]arments which are, prima facie, classifiable
both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be
classified in heading 6210.”
Additional U.S. Note 3 to Chapter 62, HTSUS, provides, in part, as follows:
(a) When used in a subheading of this chapter or immediate superior text thereto, the
term ‘recreational performance outerwear’ means trousers (including, but not limited
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to, ski or snowboard pants, and ski or snowboard pants intended for sale as parts of
ski-suits), coveralls, bib and brace overalls, jackets (including, but not limited to,
full zip jackets, ski jackets and ski jackets intended for sale as parts of ski-suits),
windbreakers and similar articles (including padded, sleeveless jackets), the
foregoing of fabrics of cotton, wool, hemp, bamboo, silk or manmade fibers, or a
combination of such fibers; that are either water resistant within the meaning of
additional U.S. note 2 to this chapter or treated with plastics, or both; with critically
sealed seams, and with 5 or more of the following features (as further provided
herein):
(i) insulated for cold weather protection;
(ii) pockets, at least one of which has a zippered, hook and loop, or other
type of closure;
(iii) elastic, draw cord or other means of tightening around the waist or
leg hems, including hidden leg sleeves with a means of tightening at
the ankle for trousers and tightening around the waist or bottom hem
for jackets;
(iv) venting, not including grommet(s);
(v) articulated elbows or knees;
(vi) reinforcement in one of the following areas: the elbows, shoulders,
seat, knees, ankles or cuffs;
(vii) weatherproof closure at the waist or front;
(viii) multi-adjustable hood or adjustable collar;
(ix) adjustable powder skirt, inner protective skirt or adjustable inner
protective cuff at sleeve hem;
(x) construction at the arm gusset that utilizes fabric, design or
patterning to allow radial arm movement; or
(xi) odor control technology
The term ‘recreational performance outerwear’ does not include occupational
outerwear.
(b) For purposes of this note, the following terms have the following meanings:
(i) the term ‘treated with plastics’ refers to textile fabrics impregnated,
coated, covered or laminated with plastics, as described in note 2 to
chapter 59.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”)
constitute the “official interpretation of the Harmonized System” at the international level. See
54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the
ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally
indicative of [the] proper interpretation” of these headings. See id.
The EN to GRI 3(b) states, in pertinent part:
(VI) This second method relates only to:
(i) Mixtures.
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(ii) Composite goods consisting of different materials.
(iii) Composite goods consisting of different components.
(iv) Goods put up in sets for retail sales.
It applies only if Rule 3 (a) fails.
(VII) In all these cases the goods are to be classified as if they consisted of the
material or component which gives them their essential character, insofar as
this criterion is applicable.
(VIII) The factor which determines essential character will vary as between
different kinds of goods. It may, for example, be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
(IX) For the purposes of this Rule, composite goods made up of different
components shall be taken to mean not only those in which the components are
attached to each other to form a practically inseparable whole but also those with
separable components, provided these components are adapted one to the other
and are mutually complementary and that together they form a whole which
would not normally be offered for sale in separate parts.
Examples of the latter category of goods are:
(1) Ashtrays consisting of a stand incorporating a removable ash bowl.
(2) Household spice racks consisting of a specially designed frame (usually of
wood) and an appropriate number of empty spice jars of suitable shape and
size.
As a general rule, the components of these composite goods are put up in a
common packing.
* * *
The EN to 61.03(D) sates that the term “‘Trousers’ means garments which envelop each
leg separately, covering the knees and usually reaching down to or below the ankles; these
garments usually stop at the waist; the presence of braces does not cause these garments to lose
the essential character of trousers.”
The EN to 61.04 states, in relevant part, that “[t]he provisions of the Explanatory Note to
heading 61.03 apply mutatis mutandis to the articles of this heading.”
The EN to 62.04 provides as follows:
The provisions of the Explanatory Note to heading 61.04 apply, mutatis mutandis,
to the articles of this heading.
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However, the heading does not cover garments made up of fabrics of heading
56.02, 56.03, 59.03, 59.06 or 59.07 (heading 62.10).
The subject garment is constructed of two different fabrics, specifically, the front panels
are constructed from 100% cotton woven fabric coated with polyvinyl chloride (“PVC”)1 and the
back panels are constructed from 78% cotton, 17% nylon and 5% spandex knit fabric. The EN to
61.03(D) defines the term “trousers” to mean “garments which envelop each leg separately,
covering the knees and usually reaching down to or below the ankles.” In accordance with the
EN to 61.04, this definition applies mutatis mutandis to the articles of heading 61.04. The
subject garments are trousers because they meet the definition provided in the EN to 61.03(D), in
particular, they envelop each leg separately and cover the knees and reach the ankles.
Upon review, we find that the 100% cotton woven front panels of the subject trousers are
described by heading 6204, which provides, in relevant part, for woven women’s trousers. The
front panels are also coated with PVC. Textile fabrics, impregnated, coated, covered or
laminated with plastics, are classified in heading 5903, HTSUS, provided that they meet the
requirements of Note 2(a)(1) to Chapter 59, HTSUS, in particular, that the coating on the textile
fabric must be visible with the naked eye, with no account taken of any resulting change of color.
Upon review of the photographs of the subject trousers, we have concluded that the front panels
are visibly coated with PVC, because the coating can be seen with the naked eye. Therefore, we
find that the coated portion of the trousers (the front panels) is composed of fabrics of heading
5903, HTSUS, and as such is also provided for in heading 6210, HTSUS, which covers, in
relevant part, garments made up of fabrics of heading 5903. The expression “made up” is
applicable in this instance because the trousers are assembled by sewing, pursuant to Note 7(f) to
Section XI, HTSUS. The back panels of the trousers, constructed from 78% cotton, 17% nylon,
and 5% spandex knit fabric, are described by heading 6104, HTSUS, which provides, in relevant
part, for women’s trousers, knitted or crocheted.
Based on the forgoing, the trousers are classifiable in three different headings,
specifically, heading 6104, HTSUS, which provides, in relevant part, for knitted women’s
trousers, heading 6204, HTSUS, which provides, in relevant part, for woven women’s trousers,
and heading 6210, HTSUS, which provides, in relevant part, for garments made up of fabrics of
heading 5903, HTSUS. Note 6 to Chapter 62, HTSUS, requires that “[g]arments which are,
prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding
heading 6209, are to be classified in heading 6210.” Accordingly, the subject trousers cannot be
classified in heading 6204, HTSUS. The trousers are still classifiable in headings 6210, HTSUS,
or heading 6104, HTSUS.
1
Polyvinyl chloride (“PVC”) is a plastic that is classified in heading 3904, HTSUS. Note 1 to Chapter 39,
HTSUS, provides as follows: “Throughout the tariff schedule the expression “plastics” means those
materials of headings 3901 to 3914 which are or have been capable, either at the moment of
polymerization or at some subsequent stage, of being formed under external influence (usually heat and
pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process
into shapes which are retained on the removal of the external influence.”
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GRI 2(b) states in relevant part that “[t]he classification of goods consisting of more than
one material or substance shall be according to the principles of rule 3.” GRI 3(a) states that,
“[w]hen, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable
under two or more headings, classification shall be effected as follows: (a) The heading which
provides the most specific description shall be preferred to headings providing a more general
description. However, when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally specific in relation to those goods, even if
one of them gives a more complete or precise description of the goods.”
Pursuant to GRI 3(b) “[w]hen, by application of rule 2(b) or for any other reason, goods
are, prima facie, classifiable under two or more headings, classification shall be effected as
follows: (b) Mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which cannot be classified by reference to
3(a), shall be classified as if they consisted of the material or component which gives them their
essential character, insofar as this criterion is applicable.”
EN (IX) to GRI 3(b) states that “composite goods” means goods made up of different
components wherein the “components are attached to each other to form a practically inseparable
whole” and goods “with separable components, provided these components are adapted one to
the other and are mutually complementary and that together they form a whole which would not
normally be offered for sale in separate parts.” The subject trousers are composite goods because
they are made up of a woven front panel and a knit back panel that are attached to each other by
sewing and form the whole trousers. The two panels would not normally be offered for sale in
separate parts. As composite goods, the trousers must be classified using GRI 3(b).
When considering the classification of apparel made up of both woven and knit fabrics,
guidance may be found in HQ Memorandum 084118 (April 13, 1989), which has been cited in
numerous CBP rulings, see e.g., HQ W968350, dated September 28, 2007, and states in pertinent
part:
For upper or lower body garments, if one component exceeds 60 percent of the
visible surface area, that component will determine the classification of the
garment unless the other component:
(1) forms the entire front of the garment; or
(2) provides a visual and significant decorative effect (e.g., a substantial
amount of lace); or
(3) is over 50 percent by weight of the garment; or (4) is valued at more
than 10 times the primary component.
If no component comprises 60 percent of the visible surface area, or if any of the
above four listed conditions are present, classification will be according to GRI
3(b) or 3(c), as appropriate.
…
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GRI 3(c) should not be used unless it cannot be clearly determined which
component gives the garment its essential character.
In this instance, no component exceeds 60 percent of the visible surface area, and the
woven fabric constitutes the entire front of the trousers. Accordingly, consistent with the
requirements of GRI 3(b) and the guidance in HQ memorandum 084118, we need to first
consider whether the essential character of the garment can be identified.
The EN to GRI 3(b) (VIII) provides that when performing an essential character analysis,
the factors that should be considered are the bulk, quantity, weight or value, or the role of a
constituent material in relation to the use of the goods. There have been several court decisions
on “essential character” for purposes of classification under GRI 3(b). See Conair Corp. v.
United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330,
1337-1338 (Ct. Int’l Trade 2005); and Home Depot USA, Inc., 427 F. Supp. 2d at 1295-1356.
“[E]ssential character is that which is indispensable to the structure, core or condition of the
article, i.e., what it is.” Home Depot USA, Inc., 427 F. Supp. 2d at 1293 (quoting A.N. Deringer,
Inc., 66 Cust. Ct. at 383). In particular, in Home Depot USA, Inc., the court stated “[a]n essential
character inquiry requires a fact intensive analysis.” Id. at 1284. In the instant case, the front
and back panel are equally important with respect to making the lower body garment “what it is,”
specifically, trousers. However, the PVC coated woven front panel of the trousers gives the
garment a faux leather appearance. In several previous classification decisions concerning
garments constructed of two different fabrics for the front and back panels, CBP has determined
that the front panel imparts the essential character of the garment. See HQ 955640 (March 22,
1994) (stating that the front silk panel of the men’s vest “has the greatest visual impact and is the
primary motivation for the purchasing of [the] particular garment by a consumer”); and HQ
958122 (August 21, 1995) (stating that the woven wool front panel of an upper body garment
determined the essential character rather than the knit wool back portion because “[i]t is the front
part of the garment that is instantly visible and is generally the most important feature of a
garment”). Similarly, in this instance, the woven front panel of the trousers is instantly visible
and has the greatest visual impact by creating a faux leather pant look. Accordingly, the woven
front panel imparts the essential character of the trousers. The garment is therefore classified in
heading 6210, HTSUS.
At the six-digit subheading level, we must determine if the subject merchandise is
“recreational performance outerwear,” which is defined by Additional U.S. Note 3(a) to Chapter
62, HTSUS. The front panel is treated with plastics within the meaning of Additional U.S. Note
3(b) to Chapter 62, HTSUS, because the front panel is a textile fabric that is coated with plastics,
consistent with Note 2 to Chapter 59, HTSUS, as previously discussed. To be considered
“recreational performance outerwear,” the garment also needs to meet 5 or more of the features
listed in Additional U.S. Note 3(a) to Chapter 62, HTSUS. The subject merchandise does not
have any of those listed features. Accordingly, the subject garment cannot be classified as a
“recreational performance outerwear.”
Since the front panel is constructed of 100% cotton woven fabric, the appropriate
subheading for classifying the merchandise is subheading 6210.50.75, HTSUS, which provides
for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or
girls’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with
rubber or plastics material which completely obscures the underlying fabric.”
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HOLDING:
By application of GRI 3(b) and 6, the subject women’s pants are classified under heading
6210, HTSUS, and specifically, in subheading 6210.50.75, HTSUS, which provides for
“Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or
girls’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with
rubber or plastics material which completely obscures the underlying fabric.” The 2025 column
one, general rate of duty is 3.3 percent ad valorem.
Duty rates are provided for convenience and are subject to change. The text of the most
recent HTSUS and the accompanying duty rates are provided on the internet at:
https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N251623, dated April 16, 2014, is MODIFIED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its
publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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