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NY M82007

April 18, 2006

CLA-2-61:RR:NC:WA:361 NY M82007


TARIFF NO.: 6204.62.4005

Ms. Lisa York
Target Customs Brokers Inc.
33 South Sixth Street Mail Stop-3315
Minneapolis, Minnesota 55402

RE: The tariff classification of a pair of women’s corduroy pants from China.

Dear Ms. York:

In your letter dated March 30, 2006, you requested a classification ruling for a pair of women’s corduroy pants. The sample will be returned, as requested.

Style 134937 is a pair of women’s pants made from 100 percent cotton woven corduroy fabric. The pants have a wide elasticized, satin-lined waistband with a drawstring, a fake fly front, and cuffs finishing the leg openings.

Although you have referred to this garment as a “sleep pant,” garments of this type are generally considered multi-use, and as such, are not classified as sleepwear, which is limited to garments worn solely in intimate contexts.

The applicable subheading for style 134937, will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousersOf cotton: Corduroy. The duty rate will be 16.6 percent ad valorem.

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

Style 134937 falls within textile category designation 348. 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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