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NY J82080

April 11, 2003

CLA-2-61:RR:NC:TA:N3:356 J82080


TARIFF NO.: 6103.42.1020

Ms. Dana N. Mobley
J. C. Penney Purchasing Corporation
P. O. Box 10001
Dallas, TX 75301

RE: The tariff classification of men’s knit pants from the Dominican Republic.

Dear Ms. Mobley:

In your letter dated March 13, 2003, you requested a tariff classification ruling.

Style 2I03010526 is a pair of men’s pants constructed from 100 percent cotton, interlock knit fabric that has an all-over printed design. The pants feature a tunnel elastic waistband with an outside drawstring, a one-button fly, side seam pockets, and hemmed leg openings.

Although you referred to Style 2I03010526 as sleep pants, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. Consequently, the applicable subheading for Style 2I03010526 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts, knitted or crocheted: of cotton: trousers men’s. The rate of duty is 16.2 percent ad valorem.

Style 2I03010526 falls within textile category designation 347. Based upon international textile trade agreements, products of the Dominican Republic are subject to visa requirements and quota restraints.

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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


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