The tariff classification of men’s lounge pants and lounge shorts from China.

N027046 May 23, 2008 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016; 6203.42.4051 Ms. Corrie Sorin Life is Good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of men’s lounge pants and lounge shorts from China. Dear Ms. Sorin: In your letter dated April 23, 2008, you requested a tariff classification ruling. As requested, your samples are being returned. Style M4072 is a pair of men’s lounge pants constructed from 100% cotton, woven flannel fabric with an all-over printed design. Style M4072 has a tunnel elastic waistband with an outside drawstring, a concealed fly front opening with a single button closure, side seam pockets, and hemmed legs. Style M4071 is a pair of men’s lounge shorts constructed from 100% cotton, woven, yarn dyed flannel fabric. Style M4071 has a tunnel elastic waistband with an outside drawstring, a concealed fly front opening with a single button closure, side seam pockets, and fringed leg openings. The applicable subheading for Style M4072 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: men’s trousers and breeches: other. The rate of duty is 16.6% ad valorem. The applicable subheading for Style M4071 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: men’s shorts. The rate of duty is 16.6% 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 M4071 and M4072 fall within textile category designation 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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