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NY L88747

December 8, 2005

CLA-2-61:RR:NC:TA:N3:356 L88747


TARIFF NO.: 6103.43.1520

Ms. Kelli A. Huff
VF Imagewear, Inc.
545 Marriott Dr., Suite 200
Nashville, TN 37214

RE: The tariff classification of a men’s knit lounge pant from China.

Dear Ms. Huff:

In your correspondence, which was received by this office on November 14, 2005, you requested a tariff classification ruling. As requested, your sample will be returned.

Style KL54 is a pair of men’s lounge pants constructed from 100% polyester, knit pile fabric that is napped on the inside and outside surfaces. The pants have a tunnel elastic waistband with an outside drawstring; a fly front opening with a single button closure; side seam pockets; an embroidered logo on the upper portion of the left leg; and hemmed legs.

Although you refer to the garment as sleep pants, garments of this type 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 6107, HTSUS, which is limited to garments that are designed for wear solely to bed for sleeping.

The applicable subheading for Style KL54 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: trousers men’s. The general rate of duty is 28.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

Style KL54 falls within textile category designation 647. 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.


Robert B. Swierupski

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