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NY L84589

August 26, 2005

CLA-2-62:RR:NC:TA:N3 356 L84589


TARIFF NO.: 6203.49.8045

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 July 26, 2005, you requested a tariff classification ruling. Your sample is being retained for the file and will not be returned.

JCPenney Lot # 505-0410 is a pair of men’s lounge pants constructed from 55 percent linen, 45 percent cotton, woven 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 # 505-0410 as a sleep pant, 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, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for JCPenney Lot # 505-0410 will be 6203.49.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’trousers: of other textile materials: other: other. The duty rate is 2.8 percent ad valorem.

JCPenney Lot # 505-0410 falls within textile category designation 847. 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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