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NY J80788




March 12, 2003

CLA-2-61:RR:NC:TA:N3:356 J80788

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6103.42.1050; 6109.10.0012

Mr. R. Trace Garrett
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY. 10018

RE: The tariff classification of men’s knit garments from Cambodia.

Dear Mr. Garrett:

In your letter dated February 11, 2003, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 83421 consists of three garments, a T-shirt, a pair of pants and a pair of boxer shorts. You state that the three pieces will be folded together over cardboard and tied with twill tape for retail sale as a “gift set”. The T-shirt is constructed from 100 percent cotton, finely knit jersey fabric and features a rib knit crew neckline; short, hemmed sleeves; screen printing on the center chest; and a straight, hemmed bottom. The shorts are constructed from 100 percent cotton, jersey knit fabric and feature a tunnel elastic waistband; a one button fly front opening with a covered placket; and hemmed leg openings. The pants are constructed from 100 percent cotton, jersey knit fabric and feature a tunnel elastic waistband with an outside drawstring; a one button fly front opening with a covered placket; and hemmed leg openings.

Although you refer to the submitted garments as sleepwear, garments of this type 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 designed for wear only to bed.

The applicable subheading for the T-shirt will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: men’s. The duty rate is 17 percent ad valorem.

The applicable subheading for the pants will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches men’s. The rate of duty is 16.2 percent ad valorem.

The applicable subheading for shorts will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: shorts men’s. The rate of duty is 16.2 percent ad valorem.

The T-shirt falls within textile category designation 338. The pants and shorts fall within textile category designation 347. Based upon international textile trade agreements, products of Cambodia are subject to visa requirements and quota restraints.

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.

Sincerely,


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