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NY N016398




September 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6110.20.2069; 6203.42.4016

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

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

Dear Mr. Pellegrini:

In your letter dated August 24, 2007, you requested a tariff classification ruling on behalf of The Bon Ton Stores, Inc. As requested, your samples will be returned.

Style STKPS734 is a pair of men’s pants constructed from 100% cotton, jersey knit fabric with an all-over printed design. 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.

Style STWPS716 is a pair of men’s pants constructed from 100% cotton, yarn dyed, woven fabric. The pants have a tunnel elastic waistband with an outside drawstring; a concealed fly front opening with a single button closure; side seam pockets; and hemmed legs.

Style 419804BT is a pair of men’s pants constructed from 100% cotton, yarn dyed, flannel woven fabric. The pants have a tunnel elastic waistband with an outside drawstring; a concealed fly front opening with a single button closure; side seam pockets; and hemmed legs.

Style 226601BT is a men’s pullover garment constructed from 100% percent cotton, jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. Style 226601BT is cut and sewn and features a rib knit crew neckline; a triangular insert at the center front neckline; long, hemmed sleeves; and a straight, hemmed bottom with side slits.

In your correspondence, you refer to Styles STKPS734, STWPS716, 419804BT and 226601BT as sleepwear, and state that the garments will be imported and sold as coordinating separates. You have also supplied proposed neck labels and hangtags identifying the garments as sleepwear, as well as information pertaining to the display and location of the garments in the store. Garments of this style and construction, however, are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. The presence of the button on the fly provides sufficient closure for informal at-home wear. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Style STKPS734 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.

The applicable subheading for Style 226601BT will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The rate of duty is 16.5% ad valorem.

The applicable subheading for Styles STWPS716 and 419804BT 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 rate of duty is 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/.

Style 226601BT falls within textile category designation 338. Styles STKPS734, STWPS716 and 419804BT 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

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