CLA-2-62:OT:RR:NC:N3:348
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of men’s woven garment from India.
Dear Ms. Eleanore Kelly-Kobayashi:
In your letter dated November 17, 2014, on behalf of your client Eric Scott Imports, you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample is a pair of men’s lounge pants constructed of 100% cotton woven fabric. The pants feature: a fabric covered tunnel elasticized waistband, a drawcord that ties on the outside of the waistband, a faux fly, side entry pockets and hemmed leg openings. You state that the garments will have a hangtag identifying the garment as sleepwear. While hangtags are factors to be considered in the classification of a garment, they do not determine the classification. The garments themselves are the best evidence of use.
The applicable subheading for the lounge pants will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys’ singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Sleepwear. The rate of duty is 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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division