The tariff classification of men’s woven sleep shorts and pants from China and India.

N030610 July 14, 2008 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6107.91.0030; 6207.91.3010 Mr. John Pelligrini McGuireWoods LLP 1345 Avenue of the Americas – 7th Floor New York, NY 10105-0106 RE: The tariff classification of men’s woven sleep shorts and pants from China and India. Dear Mr. Pelligrini: In your letter dated June 9, 2008, you requested a tariff classification ruling on behalf of Paris Accessories Inc. As requested, your samples will be returned. Style WCL6147 is a pair of men’s pants constructed from 100% cotton woven fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style WCL7134 is a pair of men’s pants constructed from 100% cotton woven fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style WBS3117 is a pair of men’s shorts constructed from 97% cotton, 3% spandex woven fabric. The shorts have a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style KCS2016 is a pair of men’s shorts constructed from 100% cotton, jersey knit fabric. The shorts have a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. In your correspondence, you state that the garments are sleep pants and sleep shorts. Consequently, the applicable subheading for Styles WCL6147, WCL7134 and WBS3117 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other sleepwear. The rate of duty rate will be 6.1% ad valorem. The applicable subheading for Style KCS2016 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’…nightshirts, pajamas ... and similar articles, knitted or crocheted: of cotton: other: sleepwear. The rate of duty will be 8.7% 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/. Styles WCL6147, WCL7134, WBS3117 and KCS2016 fall within textile category designation 351. 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 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