CLA-2-61:OT:RR:NC:WA:356

Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of men’s knit sleep pants from China.

Dear Mr. Crago-Edwards:

In your letter dated July 27, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.

Style K062FA02956 is a men’s sleep pant constructed from 100% cotton, jersey knit fabric that has an all-over printed design. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly without any means of closure; and hemmed legs.

The applicable subheading for Style K062FA02956 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 will be 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/.

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