CLA-2 CO:R:C:T 956507 NL
Mr. Raymond Meighan
Macy Product Development
11 Penn Plaza
New York, NY 10001
RE: Men's Cotton Trouser; Not Sleepwear
Dear Mr. Meighan:
This is in reply to your request dated May 16, 1994, for a
ruling concerning the tariff classification of certain men's
trousers which are to be manufactured in Nepal for importation by
your company. A sample was submitted.
FACTS:
The sample submitted, style No. 4P901, is a pair of men's
woven cotton flannel pants with a turned over waistband, a
functional drawstring and side seam pockets. The garment does not
have a fly.
Your letter describes the garment as sleep pants. You suggest
that the pants are classifiable at heading 6207, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for, among
other things, men's or boy's undershirts, briefs, nightshirts,
pajamas, bathrobes and similar articles.
The Chief, Wearing Apparel Branch, New York Seaport, has
indicated in his report that the article is classifiable at
subheading 6203, HTSUS, which provides for, among other things,
mens' or boy's trousers.
ISSUE:
Whether the article is classifiable as mens' trousers or as
pajamas.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the
General Rules of Interpretation (GRIs). The systematic detail of
the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relative Section or
Chapter Notes.
In determining the identity of the article, we note that side
pockets are present while a fly is missing. These pants, by their
design and construction, appear to conform more closely to
loungewear, as opposed to sleepwear. We note that men's sleepwear
rarely has pockets at hip level, because any bulky article placed
in the pocket would prove uncomfortable during sleep. This would
not be true, however, of loungewear.
Likewise, the presence of a front fly is a matter of common
sense and convenience in the case of pajamas, but such a feature
might be avoided in the design of loungewear of simple
construction. The decency element associated with wearing apparel
might dictate a closure on a fly or no fly at all in the case of
loungewear, whereas in the case of pajamas, unsecured flys are
common. This understanding is confirmed by information provided
by the trade.
HOLDING:
The sample cotton garment is properly classified in subheading
6203.42.4015, HTSUS, which provides for men's woven trousers of
cotton, other. The rate of duty is 17.7 percent ad valorem. The
textile category is 347.
The designated textile and apparel category may be subdivided
into parts. If so the visa and quota requirements applicable to
the subject merchandise may be affected. Since part categories are
the result of international bilateral agreements which are subject
to frequent renegotiations and changes, to obtain the most current
information available, we suggest you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service which is
updated weekly and is available for inspection at your local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant
Director, Commercial