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NY M85127




August 15, 2006

CLA-2-62:RR:NC:TA:N3 356 M85127

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4016; 6203.42.4051; 6207.91.1000

Mr. Jeffrey J. Walton
Imports, Dept. 733 IMP
Sears Roebuck & Co.
3333 Beverly Road, A3-369B
Hoffman Estates, IL 60179

RE: The tariff classification of men’s woven garments from China.

Dear Mr. Walton:

In your letter dated July 14, 2006, you requested a tariff classification ruling. As requested, your samples will be returned.

Item 12546 is a pair of men’s pants constructed from 100% cotton, woven fabric. The pants have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets and hemmed legs.

Item 12547 is a pair of men’s shorts constructed from 100% cotton, woven fabric. The shorts have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets and hemmed legs.

Item 12667 is a men’s robe constructed from 100% cotton, woven fabric. The robe extends past the knee and features a shawl collar, a full front opening with an inner loop and tie closure, long sleeves with self-fabric cuffs, a self-fabric belt, two belt loops, patch pockets below the waist, and a hemmed bottom. The robe and the self-fabric belt are considered composite goods in accordance with the General Rules of Interpretation (GRI) 3(b). The essential character is imparted by the robe.

Although you refer to Items 12546 and 12547 as sleep pants and sleep shorts, garments of this type are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, they are not classified in heading 6207, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Item 12546 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty is 16.6% ad valorem.

The applicable subheading for Item 12547 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: shorts; men’s. The rate of duty is 16.6% ad valorem.

The applicable subheading for Item 12667 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The rate of duty is 8.4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Items 12546 and 12547 fall within textile category designation 347. Item 12667 falls within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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