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

N030084 July 2, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Steven Wang WHL Customs Broker Services Inc. 11222 S. La Cienega Blvd., Suite #528 Inglewood, CA 90304 RE: The tariff classification of men’s knit lounge pants from China. Dear Mr. Wang: In your letter dated June 2, 2008, you requested a tariff classification ruling on behalf of CO-BEST Hong Kong. Co., Ltd. Style 230741 is a pair of men’s lounge pants constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The pants feature a tunnel elastic waistband with an outside drawstring, side seam pockets, and hemmed leg openings. Although you identify Style 230714 as sleep pants, the fabric, construction and styling features are not characteristic of sleepwear. Style 230714 is a multi-use garment designed for wear in a variety of situations in and around the home. As such, the garment is not classified in heading 6107, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style 230741 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …knitted or crocheted: of synthetic fibers: trousers: other: men’s. The rate of duty will be 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/. Style 230741 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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