H325600

H325600 February 14, 2025 OT:RR:CTF:FTM H325600 PJG CATEGORY: Classification TARIFF NO.: 6210.50.75 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: 2 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; 3 (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 tho

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: 2 

 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) provid