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NY J82556




April 7, 2003

CLA-2-61:RR:NC:WA:355 J82556

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6103.43.1520; 6203.42.4015

Ms. Ruth Hayd
Kohl’s Department Stores
N56 17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of men’s lounge pants from El Salvador, Philippines and Nicaragua

Dear Ms. Hayd:

In your letter dated March 31, 2003, you requested a classification ruling.

You submitted five garments which you identified as men’s lounge pants. All of the pants, both woven and knit, feature an elasticized waistband with a drawcord, two side seam pockets, hemmed leg openings and a fly with a button set midway on the short opening to secure it shut and preserve modesty. Style JR8106B is made in the Philippines of 100 percent cotton woven fabric. Style JR9509B is made in Nicaragua of 100 percent cotton woven fabric. Style JR9501B is made in the Philippines of 100 percent cotton flannel woven fabric. Style JR7401B is made in El Salvador of 100 percent cotton jersey knit fabric. Style JR9508B is made in the Philippines of 100 percent polyester double faced fleece knit fabric. The samples will be returned as you have requested.

The applicable subheading for style JR7401B will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, trousers, breeches and shorts, trousers and breeches, men’s. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for style JR9508B will be 6103.43.1520, HTS, which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, trousers, breeches and shorts, other, trousers and breeches, men’s. The duty rate will be 28.4 percent ad valorem.

The applicable subheading for styles JR8106B, JR9501B and JR9509B will be 6203.42.4015, HTS, which provides for men’s or boys’ trousers bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s, other. The duty rate will be 16.7 percent ad valorem.

Styles JR7401B, JR8106B, JR9501B and JR9509B falls within textile category designation 347. Style JR9508B falls within textile category designation 647. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. Products of El Salvador and Nicaragua are not subject to quota and do not require a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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