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The tariff classification of a men’s knit garment from Pakistan.
Issued April 10, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N054744 (April 10, 2009)
Tariff classification
HTS codes: 6103.42.1020
Headings: 6103
Product description
As requested, your sample will be returned. Style PL78 is a pair of men’s pants constructed from 100% cotton, brushed jersey knit fabric. The pants have a tunnel elastic waistband with an outside drawstring, side seam pockets, an embroidered logo on the left hip, and hemmed legs. In your correspondence, you refer to Style PL78 as sleepwear. However, garments of this style are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
CBP rationale
The applicable subheading for Style PL78 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.
Full text
N054744 April 10, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Mr. John Nagel Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment from Pakistan. Dear Mr. Nagel and Ms. Carothers: In your letter dated March 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style PL78 is a pair of men’s pants constructed from 100% cotton, brushed jersey knit fabric. The pants have a tunnel elastic waistband with an outside drawstring, side seam pockets, an embroidered logo on the left hip, and hemmed legs. In your correspondence, you refer to Style PL78 as sleepwear. However, garments of this style are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style PL78 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/. 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
More rulings on the same tariff codes
The tariff classification of men’s trousers from Pakistan and men’s upper body garments from Bangladesh
The tariff classification of men’s upper and lower body garments from China
The tariff classification and country of origin of men’s knit trousers and shorts; 19 CFR 102.21(c)(3)
The tariff classification of men’s trousers from China
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The tariff classification of men’s knit garments from Indonesia
The tariff classification of a pair of men’s lounge pants from China.
The tariff classification of men’s knit garments from Pakistan.
The tariff classification of men’s knit lounge pants from Pakistan.
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