The tariff classification of men’s knit pants from Nicaragua

NY J83966 May 30, 2003 CLA-2-61:RR:NC:TA:N3:356 J83966 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Dana N. Mobley J. C. Penney Purchasing Corporation P. O. Box 10001 Dallas, TX 75301 RE: The tariff classification of men’s knit pants from Nicaragua Dear Ms. Mobley: In your letter dated April 29, 2003, you requested a tariff classification ruling. Style 2I03010526A is a pair of men’s pants constructed from 100 percent cotton, jersey knit fabric with an all-over printed design. The pants feature a tunnel elastic waistband with an outside drawstring; a one button fly; side seam pockets; and hemmed leg openings. Although you refer to Style 2I03010526A as sleep pants, garments of this type are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. Consequently, the applicable subheading for Style 2I03010526A will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts, knitted or crocheted: of cotton: trousers … men’s. The rate of duty will be 16.2 percent ad valorem. Style 2I03010526A falls within textile category designation 347. Based upon international textile trade agreements, products of Nicaragua are not presently subject to visa requirements or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division