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NY N021402




January 4, 2008

CLA-2-62:OT:RR:NC::N3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4020; 6203.43.4040

Ms. Ashley Bloom
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115

RE: The tariff classification of boys’ woven lounge pants and lounge shorts from China.

Dear Ms. Bloom:

In your letter dated December 20, 2007, you requested a tariff classification ruling. Two samples were submitted with your request. The submitted samples will be returned to you.

Style F08-B4072 is a pair of boy’s lounge pants constructed from 100% polyester, woven, yarn dyed brushed fabric. The pull-on style pants have a tunnel elastic waistband with an outside drawstring, a concealed fly front opening with a one button closure and hemmed legs.

Style F08-B4071 is a pair of boy’s lounge shorts constructed from 100% polyester, woven, yarn dyed brushed fabric. The pull-on style shorts have a tunnel elastic waistband with an outside drawstring, a concealed fly front opening with a one button closure and hemmed legs.

Although you describe both styles as loungewear, the articles are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Style B4072 will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: trousers and breeches: boys’: other. The duty rate is 27.9% ad valorem.

The applicable subheading for Style B4071 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: shorts: boys’: other. The duty rate is 27.9% 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/.

Boys’ synthetic fiber pants and shorts fall within textile category designation 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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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