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NY F88663




July 20, 2000

CLA-2-61:S:RR:NC:WA:361 F88663

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020

Ms. Elizabeth Hodur
Classification Specialist
Warnaco, Inc.
90 Park Avenue
New York, NY 10016

RE: The tariff classification of women’s woven pants from Macau.

Dear Ms. Hodur:

In your letter dated June 21, 2000, you requested a classification ruling for a pair of women’s pants. The samples are being returned, as you requested.

The submitted garment, style PD95W1040 is constructed from 94% cotton, 5% metallic yarn and 1% spandex woven fabric. The metallic yarn is made up of polyester and metallic.

Style PD95W1040 is a pair of women’s jeans style pants with a waistband with five belt loops; five pockets; a front zipper with a left over right button closure; and hemmed leg openings. The presence of metallic yarns, and the left over right closure at the waistband require additional analysis, as follows.

Concerning the presence of metallic yarns, you have indicated that the submitted garment is constructed from yarns that include metallic fibers. For this reason, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an “other fiber,” for purposes of classification at the six and eight digit levels. Based on the information you have provided, the garment is constructed using several different yarns: cotton yarns; spandex yarns; and metallic yarns, which are combinations of metallic and polyester. Since the weight of the cotton yarns (94%) exceeds the yarns combined with the metallic fiber (5%), as well as the spandex yarns (1%), the garment is considered to be in chief weight of cotton.

Concerning the presence of the left over right closure at the waistband, 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.

The applicable subheading for style PD95W1040 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’strousers: of cotton. The rate of duty will be 17 percent ad valorem.

Style PD95W1040 falls within textile category designation 348. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

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