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

N014346 July 27, 2007 CLA-2-61:RR:NC:TA:N3 356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Mr. John G. Bonn J B Customs Brokers 5250 W. Century Blvd., Suite 605 Los Angeles, CA 90045 RE: The tariff classification of men’s knit lounge pants from China. Dear Mr. Bonn: In your letter dated July 12, 2007, you requested a tariff classification ruling on behalf of Rigo International, Inc. As requested, your sample will be returned Style RS81-17005 is a pair of men’s lounge pants constructed from 100% cotton, finely knit, printed jersey fabric. The lounge pants feature a tunnel elastic waistband with an outside drawstring, a fly front opening with a one button closure, and hemmed legs. Although you refer to Style RS81-17005 as a sleep pant, garments of this style and construction are considered multi-use garments, designed for wear in a variety of informal 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 only to bed for sleeping. The applicable subheading for RS81-17005 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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 RS81-17005 falls within textile category designation 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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