CLA-2-62:RR:NC:TA:355 K87381
Mr. Yue Li
Hatley - Little Blue House, Inc.
P.O. Box 3415
One Trans-Border Drive
Champlain, NY 12919
RE: The tariff classification of men’s pants and pajamas from Canada
Dear Mr. Li:
In your letter dated June 23, 2004, you requested a classification ruling.
You submitted samples of pants and pajamas, all made of 100% brushed flannel woven cotton. The garments are labeled “Made In Canada”.
The pant, identified as style PA0WIBE101, is a “walking bear” design. Different designs will begin with PA0 followed by 7 digits unique to each design. The pant features an elasticized waistband with a drawcord and a front fly secured by one button. The button closure does not gap and ensures modesty. Although you state that this pant is intended for wear by both men and women, you did not, despite our request, supply sizing specifications which would support your claim. The fly opens left over right.
The pajamas consist of a top and bottom, both made of matching 100% cotton brushed woven flannel fabric. The top is identified as PJTWIBE101 and the bottom is PJ3WIBE101. Again, the first three characters identify either the top - “PJT” or the bottom “PJ3” with seven additional digits to identify different designs or colorways. Again, you state that the garments are intended to be worn by both men and women, but the openings for the shirt and for the fly front of the pant is a left over right opening. Again, no sizing specifications were supplied, despite our request. The pajamas are packaged together with a cardboard band around them with the advertising script “100% cotton flannel pajamas”. The unit is then packaged in a cellophane bag which is taped shut. You state that this is the manner in which the goods are supplied to your vendors. The top features a left over right full front opening secured by four buttons, a notched shawl collar, long sleeves with hems and a straight hemmed bottom. The pants feature an elasticized waistband with a drawcord, a left over right one button fly which does not gap and which preserves modesty, and hemmed leg openings.
The applicable subheading for the pant, style PA0WIBE101, will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, Of cotton: Other: Other: Trousers and breeches: Men’s: Other. The duty rate will be 16.6% ad valorem.
The applicable subheading for the pajamas, style numbers PJTWIBE101 and PJ3WIBE101, will be 6207.21.0030, HTS, which provides for Men’s or boys’ nightshirts and pajamas: Of cotton: Other: Men’s. The duty rate will be 8.9% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist Camille R. Ferraro at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division