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NY K87073




July 13, 2004
CLA-2-61:RR:NC:TA:N3:356 K87073

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1540

Ms. Marcela Gambhir
Russell-Newman, Inc.
34 West 33rd Street, 9th Floor
New York, NY 10001

RE: The tariff classification of boys’ knit pants from Cambodia.

Dear Ms. Gambhir:

This letter replaces NY K86307, dated May 28, 2004, which incorrectly identified the fabric construction of the sample garment. In that letter, the fabric was identified as woven. Examination of the sample reveals that the fabric is a brushed knit construction.

Style PJ1012 (in sizes 8, 10/12, 14) is a pair of boys’ pants constructed from 100 percent polyester, finely knit fabric that is brushed on the outside surface. The pants have a tunnel elastic waistband and hemmed leg openings. The same garment will be imported in a different all-over printed design as Style PJ1013.

Although you refer to the garments as pajama pants, 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 that are designed for wear only to bed for sleeping.

Consequently, the applicable subheading for Styles PJ1012 and PJ1013 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: trousers boys’: other. The rate of duty will be 28.2 percent ad valorem.

Styles PJ1012 and PJ1013 fall within textile category designation 647. Based upon international textile trade agreements, products of Cambodia are subject to visa requirements 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 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

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