CLA-2-61:OT:RR:NC:N3:356

Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829

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

Dear Mr. Anuschat:

In your letter dated March 23, 2011, you requested a tariff classification ruling on behalf of Fred Meyer, Inc. / The Kroger Co. As requested, your sample will be returned.

Style 7735 is a men’s sleep pant constructed from 100% polyester, finely knit micro fleece fabric that is napped on the inside and outside surfaces. Style 7735 has a tunnel elastic waistband with an outside drawstring, an open unsecured fly with no means of closure, and hemmed legs.

The applicable subheading for Style 7735 will be 6107.99.1030, 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 other textile materials: Of man-made fibers: Sleepwear. The rate of duty will be 14.9% 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 the 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