CLA-2-61:OT:RR:NC:N3:356
Mr. Craig VerPault
Bauer Hockey, Inc.
100 Domain Drive
Exeter, NH 03833
RE: The tariff classification of men’s knit lounge pants from China.
Dear Mr. VerPault:
In your letter dated October 9, 2013, you requested a tariff classification ruling. As requested, your sample is being returned.
Style 1044794 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, jersey knit fabric. The garment features a fabric covered tunnel elastic waistband with an outside drawstring, large screen printed letters along the length of the left leg, and hemmed leg openings.
Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for Style 1044794 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: trousers and breeches: men’s. The duty rate is 16.1% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division