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The tariff classification of men’s knit and woven sleep pants and men’s woven sleep shorts from China and Macau.
Issued May 26, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N104796 (May 26, 2010)
Tariff classification
HTS codes: 6107.91.0030, 6207.91.3010
Product description
As requested, your sample will be returned. Style M4439 is a men’s sleep pant constructed from 100% cotton, woven flannel fabric. The pants have an all over printed design and feature a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style M4432 is a men’s sleep short constructed from 100% cotton, woven flannel fabric. The shorts have an all over printed design and feature a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style M4900 is a men’s sleep pant constructed from 100% cotton, jersey knit fabric. The garment has an exposed elastic waistband; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs.
CBP rationale
The applicable subheading for Styles M4439 and M4432 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The applicable subheading for Style M4900 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear.
Full text
N104796 May 26, 2010 CLA-2-62:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6107.91.0030; 6207.91.3010 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of men’s knit and woven sleep pants and men’s woven sleep shorts from China and Macau. Dear Ms. Downing: In your letter dated May 6, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style M4439 is a men’s sleep pant constructed from 100% cotton, woven flannel fabric. The pants have an all over printed design and feature a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style M4432 is a men’s sleep short constructed from 100% cotton, woven flannel fabric. The shorts have an all over printed design and feature a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. Style M4900 is a men’s sleep pant constructed from 100% cotton, jersey knit fabric. The garment has an exposed elastic waistband; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs. The applicable subheading for Styles M4439 and M4432 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty rate will be 6.1% ad valorem. The applicable subheading for Style M4900 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% 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
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