CLA-2-62:OT:RR:NC:TA:361
Mr. Rich DeVitto
Geologistics Americas Inc.
310 McClellan Highway
East Boston, MA. 02128
RE: The tariff classification of a woman’s skirt and a pair of woven trousers from
China or Hong Kong
Dear Mr. DeVitto:
In your letter dated January 8, 2008, you requested a tariff classification ruling.
Style 5082865 is a pair of women’s trousers constructed from 50 percent linen, 49 percent rayon and 1 percent spandex knit fabric. The garment features a left over right front fly opening with a zipper closure, two back pockets with a flap and button closure and hemmed leg openings. The garment has a flat waistband with a two button closure, two grommets in the front, two grommets in the back and four belt loops.
Style 5082765 is a woman’s skirt constructed from 50 percent linen, 49 percent rayon and 1 percent spandex knit fabric. The skirt extends from the waist to approximately the knees. It features a flared, hemmed bottom, a self fabric tie belt, a left over right fly opening with a zipper closure, two back pockets with a button closure and two front patch pockets. The skirt has a flat waistband with a button closure and eight belt loops, six of which criss-cross.
As noted above, the garments have a left over right closure. 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 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, the garments will be classified as women’s garments.
You have indicated that the fabric is a blend of 50 percent linen, 49 percent rayon and 1 percent spandex. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.
We are returning your samples.
The applicable subheading for style 5082865 will be 6204.69.9030, 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), trousers bib and brace overalls, breeches and shorts: of other textile materials: other: trousers and breeches: subject to man-made fiber restraints. The rate of duty will be 2.8% ad valorem.
The applicable subheading for style 5082765 will be 6204.59.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s skirts…of other textile materials:other:subject to man-made fiber restraints. The duty rate will be 6.6% 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/.
Style 5082865 falls within textile category 648. Style 5082765 falls within textile category 642. 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