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NY L84587

June 1, 2005

CLA-2-62:RR:NC:TA:N3 356 L84587


TARIFF NO.: 6203.42.4015

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

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

Dear Ms. Hubbard:

In your letter dated May 2, 2005, you requested a tariff classification ruling. Your sample is being retained as part of the file and will not be returned.

JCPenney Lot #505-2D04030410 is a pair of men’s lounge pants constructed from 100 percent cotton, woven seersucker fabric. The pants have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs.

Although you refer to Lot #505-2D04030410 as sleep pants, garments of this style are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, they are not classified in heading 6207, which is limited to garments designed for wear only to bed for sleeping.

The applicable subheading for JCPenney Lot #505-2D04030410 will be 6203.42.4015, Harmonized Tariff Schedule of the United States (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 is 16.6 percent ad valorem.

JCPenney Lot #505-2D04030410 falls within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Mary Ryan at 646-733-3271.


Robert B. Swierupski

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