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L85843 L8 Ruling Active

The tariff classification of a men’s knit sleep short from China.

Issued July 11, 2005 by U.S. Customs and Border Protection.

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L8 L85843 (July 11, 2005)

Tariff classification

HTS codes: 6107.91.0030

Headings: 6107

Product description

As requested, your sample will be returned. Style MJC24, which you refer to as “Dr. Seuss Men’s Sleep Short,” is a pair of men’s sleep shorts constructed from 100 percent cotton, finely knit jersey fabric. The garment has a tunnel elastic waistband, an unsecured fly with no means of closure, and hemmed legs.

CBP rationale

The applicable subheading for Style MJC24 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’…nightshirts, pajamas .

Full text

NY L85843 July 11, 2005 CLA-2-61:RR:NC:TA:N3:356 L85843 CATEGORY: Classification TARIFF NO.: 6107.91.0030 Ms. Karen Whatmough MJC SF LLC 2725 Oakdale Avenue San Francisco, CA 94124 RE: The tariff classification of a men’s knit sleep short from China. Dear Ms. Whatmough: In your letter dated June 8, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style MJC24, which you refer to as “Dr. Seuss Men’s Sleep Short,” is a pair of men’s sleep shorts constructed from 100 percent cotton, finely knit jersey fabric. The garment has a tunnel elastic waistband, an unsecured fly with no means of closure, and hemmed legs. The applicable subheading for Style MJC24 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’…nightshirts, pajamas ... and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty is 8.7 percent ad valorem. Style MJC24 falls within textile category designation 351. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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