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NY K86108




June 10, 2004
CLA-2-61:RR:NC:TA:N3:356 K86108

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.91.0030; 6110.20.2065

Ms. Sandra Tovar
CST, Inc.
102 C Commerce Circle
Fayetteville, GA 30214

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

Dear Ms. Tovar:

In your letter dated May 11, 2004, you requested a tariff classification ruling on behalf of Sara Lee Corporation.

Style R338 is a men’s pullover garment constructed from 100 percent cotton, waffle knit fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; a small embroidered logo on the left chest; long sleeves with rib knit cuffs; and a curved bottom finished with overlock stitching.

Style R343 is a pair of men’s sleep pants constructed from 100 percent cotton, finely knit waffle fabric. The garment has a jacquard elastic waistband; a one button fly front opening; an underwear type crotch; and loose fitting rib knit cuffs at the ankles.

Although you refer to Style R338 as a sleepwear top, garments of this type are considered to be suitable 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 worn only to bed for sleeping.

The applicable subheading for Style R338 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for Style R343 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’nightshirts, pajamas ... and similar articles, knitted or crocheted: of cotton: other: sleepwear. The rate of duty will be 8.7 percent ad valorem.

Style R338 falls within textile category designation 338. Style R343 falls within textile category designation 351. Based upon international textile trade agreements, products of Pakistan are subject to visa reqirements and 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 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 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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