CLA-2-62:RR:NC:WA:356
Ms. Jeannine. Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of men’s sleep pants from Vietnam
Dear Ms. Greener:
In your letter, which was received by this office on August 7, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 015-0874 (in regular sizes) is a men’s sleep pant constructed from 100% cotton, yarn dyed flannel fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; a rear patch pocket; and hemmed legs. The same garment will be imported in tall sizes as Style 015-0875.
The applicable subheading for Styles 015-0874 and 015-0875 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.
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 015-0874 and 015-0875 fall within textile category designation 351. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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