CLA-2-62:OT:RR:NC::N3:358
Mr. Harold Grunfeld
Mr. David Murphy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue 25th Floor
New York, NY 10022-4877
RE: The tariff classification of boys’ lounge pants from Thailand.
Dear Messrs. Grunfeld and Murphy:
In your letter dated August 3, 2009, on behalf of your client Outerstuff Ltd., you requested a tariff classification ruling. One sample was submitted with your request. The submitted sample will be returned to you.
The sample, which you describe as sleep bottoms, is a pair of boy’s lounge pants constructed from knit polyester, piece dyed, brushed fabric. You state that the article is made from flame retardant fabric and that it is designed for use as sleepwear. The pull-on style pants have a fabric covered elastic waistband, side entry pockets and hemmed cuffs. The pants have a random, all-over Ohio State Buckeyes™ print design. The sample is a boys’ size large, 14/16.
Although you describe the style as sleepwear in subheading 6207.22.000, the article is precluded from Chapter 62 because of knit construction. The item belongs to a class of apparel that is multi-purpose in nature and is designed for wear in a variety of informal situations in and around the home. As such, it is not classified in heading 6107, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for garment will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, trousers and breeches, boys’, other. The duty rate is 28.2% 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 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