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NY N024085




March 28, 2008

CLA-2-61:OT:RR:NC:WA:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1520

Ms. Dana N. Mobley
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of men’s knit lounge pants from China.

Dear Ms. Mobley:

In your letter dated February 22, 2008, you requested a tariff classification ruling. As requested, your sample is being returned.

JCPenney Lot # 505-4601 is a pair of men’s lounge pants constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants have a tunnel elastic waistband with an elastic drawcord and a cordlock, a fly front opening with a single button closure, side seam pockets, and hemmed legs.

Although you refer to Lot # 505-4601 as a sleep pant, garments of this style are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Lot # 505-4601 will be 6103.43.1520, 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: trousers, breeches and shorts: other: trousers and breeches: men’s. The duty rate is 28.2% 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/.

Lot # 505-4601 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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