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NY L86413

August 3, 2005

CLA-2-62:RR:NC:TA:N3:356 L86413


TARIFF NO.: 6207.21.0010

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

RE: The tariff classification of men’s sleepwear sets from Nicaragua.

Dear Ms. Hubbard:

In your letter dated July 19, 2005, you requested a tariff classification ruling. Your sample is being retained as part of the file.

JCPenney Lot # 505-5730 consists of a knit pullover top and a pair of pants. The top is constructed from 100 percent cotton, jersey knit fabric and has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The pants are constructed from 100 percent cotton, woven fabric with two or more colors in the warp and/or the filling. The pants have a tunnel elastic waistband with an outside drawstring; a one-button fly; side seam pockets; and hemmed legs.

You state that JCPenney Lot # 505-5730 will be packaged and sold as a sleep set. Both garments will be folded and placed in a clear, heavy weight vinyl bag with a rear flap and metal snap closures. The bag has an attached plastic hanger enabling the bag to be hung for retail sale. There is a cardboard insert on the front of the vinyl bag with a picture of the sleep set being worn and the words “Sleep Tee and Pant” in large, contrasting print.

Following General Rule of Interpretation 3 (c), the applicable subheading for JCPenney Lot # 505-5730 will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys’nightshirts and pajamas: of cotton: with two or more colors in the warp and/or the filling: men’s. The rate of duty is 8.9 percent ad valorem.

JCPenney Lot # 505-5730 falls within textile category designation 351. 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 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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