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The tariff classification of boys’ lounge pants from Thailand.
Issued April 16, 2008 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N026153 (April 16, 2008)
Tariff classification
HTS codes: 6103.43.1540
Headings: 6103
Product description
The submitted sample will be returned to you. Style EZ1 is a pair of boy’s lounge pants constructed from knit polyester, piece dyed, brushed fabric. The pull-on style pants have a tunnel elastic waistband with an outside drawstring, side entry pockets and hemmed legs. The pants have a random, all-over Green Bay Packers™ print design. The sample is a boys’ size medium, 10/12. Although you describe the style as loungewear at a meeting with this office held March 18, 2008, the article is considered to be a multi-use garment, designed for wear in a variety of informal situations in and around the home. As such, it is not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.
CBP rationale
The applicable subheading for Style EZ1 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, trousers and breeches, boys’, other.
Full text
N026153 April 16, 2008 CLA-2-62:OT:RR:NC::N3:358 CATEGORY: Classification TARIFF NO.: 6103.43.1540 Mr. Chandru Paspuletti Outerstuff Ltd. 1370 Broadway 14th and 15th Floors New York, NY 10018 RE: The tariff classification of boys’ lounge pants from Thailand. Dear Mr. Paspuletti: In your letter dated March 28, 2008, you requested a tariff classification ruling. One sample was submitted with your request. The submitted sample will be returned to you. Style EZ1 is a pair of boy’s lounge pants constructed from knit polyester, piece dyed, brushed fabric. The pull-on style pants have a tunnel elastic waistband with an outside drawstring, side entry pockets and hemmed legs. The pants have a random, all-over Green Bay Packers™ print design. The sample is a boys’ size medium, 10/12. Although you describe the style as loungewear at a meeting with this office held March 18, 2008, the article is considered to be a multi-use garment, designed for wear in a variety of informal situations in and around the home. As such, it is 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 EZ1 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, trousers and breeches, boys’, other. The duty rate is 28.2% 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/. Boys’ synthetic fiber pants fall within textile category designation 647. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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