The tariff classification of cotton lounge pants from various countries.

NY F89107 July 12, 2000 CLA-2-62:RR:NC:WA:355 F89107 CATEGORY: Classification TARIFF NO.: 6203.42.4015 Ms. Sandra Kobs Kohl’s N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of cotton lounge pants from various countries. Dear Ms. Kobs: In your letter dated June 27, 2000, you requested a classification ruling. Style LW1 is described as 1200 percent cotton men’s woven bottoms. The submitted sample features a covered waistband with a drawstring, side seam pockets a placketed fly front with a one button closure (exposed button), hemmed leg bottoms and a back patch pocket. You state that this garment will be made with or without pockets, with or without a fly. We are only considering the garment which you have submitted with your request. The sample will be returned as you have requested. You also submitted advertising copy which we note has little correlation to the submitted sample. The sample is not shown on any of the advertising pages. It is impossible to ascertain if any of the items on the pages are similar to the submitted sample as construction details are not clearly apparent. The copy shows lounge wear advertised alongside copy for belts, underwear, pajamas and socks. These groupings of apparel are not uncommon to men’s wear and we fail to see any support for your claim that the submitted garment is being advertised as sleepwear. The applicable subheading for style LW1 will be 6302.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, of cotton, other, other, trousers and breeches, men’s other. The duty rate will be 17 percent ad valorem. Style LW1 falls within textile category designation 347. Based upon international textile trade agreements products of certain countries are subject to quota and the requirement of a visa. 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 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division