CLA-2-61:RR:NC:TA:358 M83552

Ms. Lisa York
Target Customs Brokers Inc.
Import Department CC3315
33 South 6th Street
Minneapolis, MN 55402

RE: The tariff classification of boy’s sleepwear from Cambodia

Dear Ms. York:

In your letter dated May 1, 2006, you requested a classification ruling.

Submitted sample, styles G7277, G7278, G7279 and G7280 is a boy’s two-piece sleepwear set. The sample consists of a long sleeve pullover with screen print and heat transfer design and coordinated pants with an allover screen-print design. The pullover has rib knit fabric at the neckline and sleeve cuffs. The pull-on style pants have a covered elasticized waistband, rib knit ankle cuffs and a fabric secured fly placket. The long johns style sleepwear set is made of one by one rib knit fabric. The sample is sized for boys 2 to 12.

The sample is retained for reference purposes.

The applicable subheading for styles G7277, G7278, G7279 and G7280 will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, knitted or crocheted, of cotton, boys’. The duty rate will be 8.9 percent 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/.

Boys’ cotton sleepwear falls 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.

Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division