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The tariff classification of men’s knit lounge pants from Sri Lanka.
Issued December 29, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N134859 (December 29, 2010)
Tariff classification
HTS codes: 6103.42.1020
Headings: 6103
Product description
As requested, your sample will be returned. Style P223 is a pair of men’s lounge pants constructed from 100% cotton, brushed jersey knit fabric. The pants have a fabric covered, tunnel elastic waistband with an outside drawstring; side seam pockets; a woven brand label on the center front waistband; a large embroidered logo on the left hip, a large embroidered appliqué on the right hip; and hemmed legs. Although you identify Style P223 as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, it is 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 P223 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, breeches and shorts: trousers: men’s.
Full text
N134859 December 29, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s knit lounge pants from Sri Lanka. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style P223 is a pair of men’s lounge pants constructed from 100% cotton, brushed jersey knit fabric. The pants have a fabric covered, tunnel elastic waistband with an outside drawstring; side seam pockets; a woven brand label on the center front waistband; a large embroidered logo on the left hip, a large embroidered appliqué on the right hip; and hemmed legs. Although you identify Style P223 as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, it is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style P223 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, breeches and shorts: trousers: 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
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