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NY N004603




December 22, 2006

CLA-2-61:RR:NC:WA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.92.0030; 6108.92.0040; 6208.92.0040

Ms. Cassie McKinnon
Target Customs Brokers, Inc.
7000 Target Parkway N, NCD-4456
Brooklyn Park, MN 55445

RE: The tariff classification of children’s sleepwear garments from Cambodia.

Dear Ms McKinnon:

In your letter dated December 8, 2006, you requested a classification ruling for three pairs of children’s sleep pants. You state that the articles will be sold as sleepwear separates in the store department devoted to sleepwear, nightshirts and undergarments. The submitted samples will be returned to you as requested.

Style 209402 is a pair of girl’s pull-on pajama pants constructed from lightweight polyester knit interlock fabric. The capri length garment features a wide 2 by 2 rib knit elasticized waistband with a ribbon bow at the waistband front. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

Style 209403 is a pair of girl’s pull-on pajama shorts constructed from lightweight polyester woven printed plaid fabric. The boxer style garment features an exposed narrow elastic waistband and a false fly placket with two vertically aligned, nonfunctional buttons. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208.

Style 209396 is a pair of boy’s pull-on pajama pants constructed from lightweight polyester knit printed jersey fabric. The pull-on style garment features a covered elastic waistband and a supplemental tie closure at the front. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6107. .

The applicable subheading for style 209402 will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ pajamas and similar articles, knitted or crocheted, other, of man-made fibers, other, girls’. The duty rate will be 16% ad valorem.

The applicable subheading for style 209403 will be 6208.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ pajamas and similar articles, other, of man-made fibers, other, girls’. The duty rate will be 16% ad valorem

The applicable subheading for style 209396 will be 6107.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’ pajamas and similar articles, knitted or crocheted, other, of man-made fibers, sleepwear. The duty rate will be 14.9% 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/.

Style 209402 falls within textile category designation 650; style 209403 falls within textile category designation 652; and style 209396 falls within textile category designation 651. 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.

Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Furthermore, the CPSC has published a notice of a Stay of Enforcement of sleepwear requirements for skin-tight and nearly skin-tight garments used or sold as underwear or as sleepwear. Please contact the CPSC regarding compliance.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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