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NY J85040




June 26, 2003

CLA-2-61:RR:NC:TA:N3:356 J85040

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1520

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
486A Sunrise Highway, Suite 203
Rockville Centre, NY 11570

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

Dear Mr. Prackler:

In your letter dated May 20, 2003, you requested a tariff classification ruling on behalf of SCB Apparel Corp.

The first sample is a pair of men’s lounge pants constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants are in an all-over plaid design and feature a tunnel elastic waistband with an outside drawcord; a one button fly; side seam pockets; and tunnel elastic cuffs at the ankles.

The second sample is a pair of men’s lounge pants constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants are in a solid, textured design and feature a tunnel elastic waistband with an outside drawcord; side seam pockets; and tunnel elastic cuffs at the ankles.

The pants will be imported as Shipment/Style GBP2003A and Shipment/Style GBP2003B.

Although you refer to the pants 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 for sleeping.

Consequently, the applicable subheading for both styles will be 6103.43.1520, 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 synthetic fibers: trousers and breeches: men’s. The general rate of duty is 28.4 percent ad valorem.

The pants fall within textile category designation 647. Based upon international textile trade agreements, products of Lesotho are not presently subject to visa requirements or quota restraints.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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,

Robert B. Swierupski
Director,
National Commodity Specialist Division

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