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NY J89757




October 23, 2003

CLA-2-62:RR:NC:WA:355 J89757

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4015; 6207.11.0000

Ms. Evelyn P. Milling
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of men’s woven boxer shorts and lounge pants from Nicaragua.

Dear Ms. Milling:

In your letter dated September 21, 2003 and received October 16, 2003, you requested a classification ruling.

You state that you submitted five samples: styles 0005, 0006, 0002, 0001 and 4250. We did not receive style 4250 and therefore will not include it in our response. The other four items are all made of yarn dyed cotton flannel fabric; they are all being imported in sizes ranging from small to x-large. The garments will be returned.

Styles 0005 and 0006, which your describe as boxer shorts, feature jacquard woven exposed elastic waistbands, a one button fly front and hemmed leg openings. Style 0001, described as lounge pants, features a jacquard woven exposed elastic waistband, a one button fly front, two side seam pockets and hemmed leg openings. Style 0002, also described as lounge pants, features a tunneled elasticized waistband with a self-fabric drawtape, a one button front fly, two side seam pockets and hemmed leg openings.

The applicable subheading for styles 0005 and 0006 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The duty rate will be 6.1% ad valorem.

The applicable subheading for styles 0002 and 0001 will be 6203.42.4015, HTS, which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate will be 16.7% ad valorem.

Styles 0005 and 0006 fall within textile category designation 352. Styles 0002 and 0001 fall within textile category designation 347. Based upon international textile trade agreements products of Nicaragua are not subject to quota and do not require a visa.

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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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