The tariff classification of men’s knit lounge pants from Turkey.
Issued July 21, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6103.42.1020
Headings: 6103
Product description
As requested, your sample will be returned. Style MCSK DH is a pair of men’s lounge pants constructed from 60 percent cotton, 40 percent polyester, jersey knit fabric. The pants have a tunnel elastic waistband with an outside drawstring; a concealed fly front opening with a single button closure; side seam pockets; and hemmed legs. Although Style MCSK DH has a hangtag identifying the garment as a sleep pant, garments of this style and construction are advertised and marketed as multi-use garments for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. Consequently,
CBP rationale
the applicable subheading for Style MCSK DH will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s.
Full text
NY L85816 July 21, 2005 CLA-2-61:RR:NC:TA:N3 356 L85816 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Mr. Frank Neely Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 1st Floor Winston-Salem, NC 27105 RE: The tariff classification of men’s knit lounge pants from Turkey. Dear Mr. Neely: In your letter dated June 23, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style MCSK DH is a pair of men’s lounge pants constructed from 60 percent cotton, 40 percent polyester, jersey knit fabric. The pants have a tunnel elastic waistband with an outside drawstring; a concealed fly front opening with a single button closure; side seam pockets; and hemmed legs. Although Style MCSK DH has a hangtag identifying the garment as a sleep pant, garments of this style and construction are advertised and marketed as multi-use garments for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. Consequently, the applicable subheading for Style MCSK DH will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 16.1 percent ad valorem. Style MCSK DH falls within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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