CLA-2-62:OT:RR:NC:N3:361
Ms. Patricia Roberts
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of four women’s woven pants from China
Dear Ms. Roberts:
In your letter dated August 1, 2013 you requested a tariff classification ruling.
The submitted sample, style 3X3118, is a pair of ladies’ pants constructed from 98% cotton and 2% elastane woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on the waistband; a flat waistband with five belt loops; a rear yoke; two embroidered rear patch pockets; two fake front pockets; and a hemmed bottom. A polyurethane coating has been applied to the front leg panels.
The submitted sample, style 1X3293, is a pair of ladies’ pants constructed from 98% cotton and 2% elastane woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on the waistband; a flat waistband with five belt loops; a rear yoke; two embroidered rear patch pockets; two fake front pockets; and a hemmed bottom. A polyurethane coating has been applied to the front leg panels.
The submitted sample, style 1X3297, is a pair of ladies’ pants constructed from 67% cotton, 19% viscose, 13% polyester and 1% elastane woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on the waistband; a flat waistband with five belt loops; a rear yoke; two embroidered rear patch pockets; two fake front pockets; and a hemmed bottom. A polyurethane coating has been applied to the entire garment.
The submitted sample, style 1X3284, is a pair of ladies’ pants constructed from 67% cotton, 19% viscose, 13% polyester and 1% elastane woven fabric. The garment features a left over right front fly opening with a zipper closure and a metal button on the waistband; a flat waistband with five belt loops; a rear yoke; two embroidered rear patch pockets; two fake front pockets; and a hemmed bottom. A polyurethane coating has been applied to the entire garment.
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 this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment.
You suggested classification of this article in Harmonized Tariff Schedule of the United States (HTSUS) subheading 6210.50.9060, based on your belief that the coating obscures the weave of the fabric. In examining the fabrics following established methods, namely, in a well-lighted room using the naked eye, we find no visual evidence of a coating on any of the fabrics. Therefore, HTSUS subheading 6210.50 is not applicable.
We are returning your sample.
The applicable subheading for all four styles 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.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division