CLA-2-62:OT:RR:NC:N3:356
Ms. Christina Stemley
Eddie Bauer LLC
10401 NE 8th Street
Suite 500
Bellevue, Washington 98004
RE: The tariff classification of men’s woven sleep pants from Bangladesh.
Dear Ms. Stemley:
In your letter dated July 16, 2012, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 065-0115 is a men’s sleep pant constructed from 100% cotton, yarn dyed, plaid flannel fabric. The garment has a tunnel elastic waistband with an outside drawstring, an open fly with no means of closure, side seam pockets, and hemmed legs.
Although you requested classification as pajamas in subheading 6207.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), pajamas consist of two pieces, a top and a bottom. As Style 065-0115 is sold as a sleepwear separate, it is classifiable in the subheading for other sleepwear.
Consequently, the applicable subheading for Style 065-0115 will be 6207.91.3010, HTSUS, which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty rate will be 6.1% 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 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division