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NY N013949




July 30, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0012; 6203.42.4016

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, Floor 70
New York, NY 10118

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

Dear Mr. Ashear:

In your letter dated July 5, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 44170415 consists of a men’s T-shirt and a pair of men’s flannel pants. The T-shirt is constructed from 88% percent cotton, 12% polyester, finely knit jersey fabric and features a rib knit crew neckline; short, hemmed sleeves; a screen print on the left chest; and a straight hemmed bottom. The pants are constructed from 100% cotton, woven yarn dyed flannel fabric and feature a tunnel elastic waistband with an outside drawstring; a one button fly; side seam pockets; a woven fabric label sewn in the right side seam; and hemmed leg openings.

The two garments will be folded together over cardboard, tied together with twill tape, and sold at retail as a gift set. Although you identify Style 44170415 as a “Sleepwear Set” and suggest classification in heading 6207, garments of this style and construction are considered multi-use garments that can be worn 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.

Following Section XI, Note 13, textile garments of different headings are classified in their own headings even if put up in sets for retail sale. Consequently, the applicable subheading for the T-shirt of Style 44170415 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: other T-shirts: men’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for the pants of Style 44170415 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s trousers and breeches; of cotton: other: other: other.. The duty rate will be 16.6% percent 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/.

The T-shirt of Style 44170415 falls within textile category designation 338. The pants of Style 44170415 fall within textile category designation 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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,

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