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NY N025556




May 2, 2008

CLA-2-62:OT:RR:NC:WA:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4006

Ms. Allison Wires
Target Stores
7000 Target Parkway, NCD-0456
Brooklyn Park, MN 55445

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

Dear Ms. Wires:

In your letter dated March 31, 2008, you requested a tariff classification ruling. Your sample has been retained for our files.

Style 230319 is a pair of men’s pants constructed from 100% cotton, woven corduroy fabric. The pants have a wide, tunnel elastic waistband with a rough, coarse texture; an outside drawstring; a hidden fly with a double placket; side seam pockets; two back patch pockets; and hemmed legs. The short, deep, fly front opening is impractical for its intended use and is positioned high on the front rise so that modesty is not compromised.

Although you refer to Style 230319 as a sleep pant, the fabric, construction, and styling features are not characteristic of sleepwear. The garment is considered a multi-use garment capable of wear in a variety of situations in and around the home. As such, it is 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 230319 will be 6203.42.4006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: corduroy. The duty rate is 16.6% 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 230319 falls within textile category designation 3 47. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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