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NY K87080




July 9, 2004
CLA-2-61:RR:NC:TA:N3:356 K87080

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6203.42.4015

Mr. Sam Landsman
Majestic International USA, Inc.
3700 Jean-Rivard Street
Montreal,
Quebec H1Z 4K3, Canada

RE: The tariff classification of men’s lounge pants from China and India.

Dear Mr. Landsman:

In your letter dated June 8, 2004, you requested a tariff classification ruling.

Ref. No. TBL WLP (Sample 83253) is a pair of men’s 100 percent cotton, woven pull-on pants. The pants feature side-seam pockets, a back patch pocket, a jacquard embroidered elastic waistband and hemmed leg openings.

Ref. No. TBL KSP (Sample 83350) is a pair of men’s 100 percent cotton, interlock knit pants. The pants are a pull-on style with no fly and feature a jacquard elastic waistband, a back patch pocket with an embroidered logo, raw edges on the side seams, and reverse hem cuffs.

Ref. No. TBL K3QP (Sample 83360) is a pair of men’s 100 percent cotton, interlock knit, ¾ length pants that fall below the knee. The pants are a pull-on style with no fly and feature a jacquard elastic waistband, a back patch pocket with an embroidered logo, raw edges on the side seams; and reverse hem cuffs.

Although you refer to Samples 83253, 83350 and 83360 as sleep pants, garments of this type are considered to be multi-use garments that are suitable for wear in a variety of situations in and around the home. As such, they are not classified in headings 6107 or 6207, HTS, which are limited to garments that are worn only to bed for sleeping.

The applicable subheading for Samples 83350 and 83360 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 16.1 percent ad valorem.

The applicable subheading for Sample 83253 will be 6203.42.4015, HTS, which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts ( other than swimwear), of cotton, other: trousers and breeches: men’s. The rate of duty is 16.6 percent ad valorem.

Samples 83253, 83350 and 83360 fall within textile category designation 347. Based upon international textile trade agreements, products of India and China 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,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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