The tariff classification of men’s woven lounge pants from China.

NY M84703 July 26, 2006 CLA-2-62:RR:NC:TA:N3:356 M84703 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of men’s woven lounge pants from China. Dear Ms. Malina: In your letter dated June 21, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 79228 is a pair of men’s lounge pants constructed from 100% cotton, woven flannel fabric. The pants have a tunnel elastic waistband with a center front button closure on the waistband, a fly front opening with a single button closure, and hemmed legs. Although you identify this garment as a pajama pant, garments of this style are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, they are not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style 79228 will be 6203.42.4016, 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: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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/. Style 79228 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