The tariff classification of men’s knit pants and stuff bag from Singapore. Dear Ms. Brennan: In your letter, dated April 26, 2000, you requested a tariff classification ruling. As requested, your sample will be returned.

NY F86590 June 1, 2000 CLA-2-61:RR:NC:TA:N5:356 F86590 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Kathy Brennan Eddie Bauer Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of men’s knit pants and stuff bag from Singapore. Dear Ms. Brennan: In your letter, dated April 26, 2000, you requested a tariff classification ruling. As requested, your sample will be returned. Item 045-0145 (in men’s regular sizes) is a pair of men’s pants constructed from 100 percent cotton, jersey knit fabric. The pants feature a tunnel elastic waistband with an outside drawcord; a simulated fly with a placket; side seam pockets; and hemmed leg openings. The same garment will be imported in men’s tall sizes as Item 045-0146. You state that for retail store sales, the pants will be imported packed in a self-fabric stuff/carrying bag. The stuff bag measures 11 inches long by 6 inches wide and has a self-fabric drawstring closure. The stuff bag is just big enough to hold the pants and is intended to store the pants when they are not in use. The Customs Service has previously ruled that bags of this type imported and sold with a garment are composite goods, with the essential character imparted by the garment. Consequently, the bag is not regarded as a separate article for duty or quota purposes. The applicable subheading for Items 045-0145 and 045-0146 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: of cotton: trousers and breeches: men’s. The duty rate will be 16.5 percent ad valorem. Items 045-0145 and 045-0146 fall within textile category designation 347. Based upon international textile trade agreements, products of Singapore are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division