The tariff classification of men’s knit sleep pants from Cambodia.

N030760 July 11, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6107.91.0030 Mr. John M. Peterson Mr. Matthew G. Shaw Ms. Maria E. Celis Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of men’s knit sleep pants from Cambodia. Dear Messrs. Peterson and Shaw and Ms. Celis: In your letter dated June 12, 2008, you requested a tariff classification ruling on behalf of Target Corporation. Product Identification Number (PID#) 236360 is a men’s sleep pant constructed from 60% cotton, 40% polyester, jersey knit fabric. PID# 236360 has a covered elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. The applicable subheading for PID# 236360 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate is 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/. PID# 236360 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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