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NY N022647




February 29, 2008

CLA-2-62:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4021, 6108.91.0030

Ms. Roseann Downing
Life is good, Inc.
283 Newbury Street
Boston, MA. 02115

RE: The tariff classification of two women’s garments from China or Macau

Dear Ms. Downing:

In your letter dated January 29, 2008 you requested a classification ruling.

Style F08-W4081 is a pair of women’s pants constructed of 100 percent cotton woven fabric. The pants are described as lounge pants and are made in China. It features an elastic waistband, a fake fly with snaps and hemmed leg openings. Based on appearance and marketing, it seem to be capable of multiple uses. Therefore, this garment will not be classified as sleepwear in heading 6108.

Style F08-W4083 is a woman’s sleep t shirt constructed of 100 percent cotton jersey knit fabric. The garment is made in Macau. It features a U neckline, long hemmed sleeves and a hemmed bottom and extends below the waist. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

We are returning your samples as you requested.

The applicable subheading for style F08-W4081 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers: Of cotton: Other: Other: Other: Other: Women’s: Other. The duty rate will be 16.6% ad valorem.

The applicable subheading for style F08-W4083 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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 F08-W4081 falls within textile category 348. Style F08-W4083 falls within textile category 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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