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NY N010650

May 31, 2007

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


TARIFF NO.: 6103.42.1020

Ms. Rita Pitts
Dillards, Inc.
1600 Cantrell Road
Little Rock, AR 72201

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

Dear Mr. Pitts:

In your letter dated April 30, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style F75JX404 is a pair of men’s lounge pants constructed from 100% cotton, jersey knit fabric. The lounge pant features a wide, tunnel elastic waistband with an outside drawstring; a loop at the rear waistband; side seam pockets; a small embroidered design near the left pocket; and hemmed legs.

Although you refer to Style F75JX404 as a sleep pant, garments of this style and construction are considered to be multi-use garments designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Style F75JX404 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches: men’s. The rate of duty is 16.1% 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 F75JX404 falls within textile category designation 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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