The tariff classification of men’s knit and woven pants from Cambodia, Bangladesh and China.

N025623 May 2, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6203.42.4016 Ms. Allison Wires Target Stores 7000 Target Parkway, NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of men’s knit and woven pants from Cambodia, Bangladesh and China. Dear Ms. Wires: In your letter dated March 31, 2008, you requested a tariff classification ruling. Your samples have been retained for our files. Style 230316 is a pair of men’s pants constructed from 60% cotton, 40% polyester, jersey knit fabric. Style 230316 has a covered elastic waistband with an outside drawstring; a short, fly front opening positioned high on the front rise; side seam pockets; and hemmed legs. Style 230317 is a pair of men’s pants constructed from 55% cotton, 45% polyester, yarn dyed woven fabric. Style 230317 has a covered elastic waistband with an outside drawstring; a short, deep, fly front opening positioned high on the front rise; side seam pockets; and hemmed legs. Style 230318 is a pair of men’s pants constructed from 100% cotton, woven, yarn dyed, flannel fabric. Style 230318 has a covered elastic waistband with an outside drawstring; a short, fly front opening positioned high on the front rise; side seam pockets; and hemmed legs. Style 230320 is a pair of men’s pants constructed from 100% cotton, woven, yarn dyed, heavy weight flannel fabric. Style 230320 has a wide, tunnel elastic waistband with a coarse, rough texture; two large metal grommets at the center front waistband; an outside drawstring; a belt loop at the center rear waistband; a deep fly front opening positioned high on the front rise; quarter pockets at each side with deep pocket bags; two rear patch pockets; and hemmed legs. Style 230321 is a pair of men’s pants constructed from 100% cotton, woven flannel fabric. Style 230321 has a wide, tunnel elastic waistband with a rough texture; two small metal grommets at the center front waistband; an outside drawstring; a fly front opening positioned high on the front rise; quarter pockets at each side with deep pocket bags; two rear patch pockets; and hemmed legs. Although you refer to Styles 230316, 230317, 230318, 230320, and 230321 as sleep pants, the construction and styling features of the garments are not characteristic of sleepwear. The short and/or deep fly is impractical for its intended use and the position of the fly high on the front rise does not compromise modesty. The belt loop, metal grommets, wide rough waistbands, and deep and/or excessive pockets are characteristic of multi-use garments. Consequently, Styles 230316, 230317, 230318, 230320, and 230321 are considered multi-use garments capable of being worn in a variety of situations in and around the home. As such, the pants are not classified in headings 6107 or 6207, HTSUS, which are limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style 230316 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The duty rate is 16.1% ad valorem. The applicable subheading for Styles 230317, 230318, 230320, and 230321 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: 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/. Styles 230316, 230317, 230318, 230320, and 230321 fall 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division