United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K80905 - NY K80947 > NY K80918

Previous Ruling Next Ruling
NY K80918




January 8, 2004
CLA-2-61:RR:NC:WA:361 NY K80918

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4020; 6204.69.4010; 6204.69.6040

Ms. Wendy Perez
Catherine Malandrino
275 West 39th Street, 12th Floor
New York, NY 10018

RE: The tariff classification of women’s pants from Hong Kong.

Dear Ms. Perez:

In your letter dated December 16, 2003, you requested a classification ruling for six samples of women’s pants. The garment will be returned, as requested. Please note, for future reference, that ruling requests are limited to five samples.

Style 9143 is a pair of women’s pants constructed from two different woven fabrics: 100 percent cotton fabric, and 55 percent silk, 45 percent cotton fabric. The pants have a flat waistband, a front opening with a zipper closure, three front pockets, front piping, and hemmed leg openings. The garment is constructed predominately from the silk/cotton fabric, with the 100 percent cotton fabric used for the waistband, back yoke, pocket trim, and zipper trim.

Style 9506 is a pair of women’s pants constructed from leather and 100 percent cotton woven fabric. The pants have a flat waistband with belt loops, a front opening with snaps and a lace-up closure, two front pockets, and hemmed leg openings. The garment is constructed predominately from the cotton fabric, with the leather used for the waistband, belt loops, and pocket trim.

Style 9163 is a pair of women’s pants constructed from two different woven fabrics: 100 percent cotton fabric, and 55 percent silk, 45 percent cotton fabric. The pants have a flat waistband, a front opening with a zipper closure, a hook and bar closure in the waistband, decorative rows of stitching, and hemmed leg openings. The garment is constructed from panels of each fabric. You have indicated that the 100 percent cotton fabric makes up 42 percent of the surface area, and the 55 percent silk, 45 percent cotton fabric makes up 58 percent of the surface area of the pants.

Style 9505 is a pair of women’s pants constructed from leather, 100 percent cotton woven fabric, and 75 percent silk, 25 percent cotton woven fabric. The pants have a flat waistband with belt loops, a front opening with a zipper and snaps closure, two front pockets with zipper closures, kneepads, zippers at the bottom of each leg, and hemmed leg openings. The leather is used to trim the pocket and leg zippers, as well and as for the kneepads and a small back yoke. The 100 percent cotton fabric is used for the waistband and belt loops, and a portion of each leg panel. The 75 percent silk, 25 percent cotton fabric is also used as a portion of each leg panel. You have indicated that the leather makes up 14 percent of the surface area, the 100 percent cotton fabric makes up 40 percent of the surface area, and the 75 percent silk, 25 percent cotton fabric makes up 46 percent of the surface area of the pants.

Style 9154 is a pair of women’s pants constructed from 100 percent cotton woven fabric, and 55 percent silk, 45 percent cotton woven fabric, and 100 percent cotton rib knit fabric. The pants have a rib knit waistband, a drawstring below the rib knit waistband, two front pockets trimmed with piping, and rib knit cuffs. The rib knit fabric is used only for the waistband and cuffs. The 100 percent cotton woven fabric makes up approximately half of each side of the pants; the 55 percent silk, 45 percent cotton woven fabric makes up the other half.

Style 9114 is a pair of women’s pants constructed from 100 percent cotton woven fabric, 55 percent silk, 45 percent cotton woven fabric, and 100 percent cotton rib knit fabric. The pants have a flat waistband, a front opening with a zipper closure, two front pockets, and rib knit cuffs. The rib knit fabric is used for the cuffs and as a pocket trim. The 100 percent cotton fabric is used for the waistband, back yoke, zipper trim, three-inch panels at the side of each leg, and a small rectangular trim just above the cuffs. The 55 percent silk, 45 percent cotton fabric is for the balance of the lower torso and leg areas, and makes up a majority of the garment.

As noted above, each of the garments is made up of two or more different types of fabric, or fabric in combination with leather. In accordance with General Rules of Interpretation (GRI) 3(b) to the Harmonized Tariff Schedule of the United States, such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. For styles 9143 and 9114, the 55 percent silk, 45 percent cotton woven fabric provide the essential character, therefore, the garment is considered to be “of silk.” For style 9506, the 100 percent cotton woven fabric provides the essential character, therefore, the garment is considered to be “of cotton.” For styles 9163, 9154, and 9505, none of the fabrics used provides the essential character to the garment. In such cases, classification is in accordance with GRI 3(c), and the garments are classified under the heading, which occurs last in numerical order among those which equally merit consideration. Thus styles 9163 and 9154 are considered to be “of silk,” and style 9505 contains “70% or more of silk”

The applicable subheading for style 9506 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of cotton. The duty rate will be 16.6% ad valorem.

The applicable subheading for style 9505 will be 6204.69.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of silk or silk waste: Containing 70% or more by weight of silk or silk waste. The duty rate will be 1.1% ad valorem.

The applicable subheading for styles 9143, 9163, 9154, and 9114 will be 6204.69.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of silk or silk waste: Other: Other. The duty rate will be 7.1% ad valorem.

Style 9506 falls within textile category designation 348; style 9505 falls within textile category designation 748; styles 9143, 9163, 9154, and 9114 fall within textile category designation 847. Based upon international textile trade agreements, category 348 from Hong Kong is 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.cbp.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 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: