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The tariff classification of men’s knit lounge pants from China.
Issued September 14, 2012 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N231416 (September 14, 2012)
Tariff classification
HTS codes: 6103.43.1520
Headings: 6103
Product description
The submitted sample will be returned, as requested. Style 065-0066 is a pair of men’s lounge pants constructed from 100% polyester, finely knit micro fleece fabric that is napped on both the inside and outside surfaces. Style 065-0066 has a self-fabric covered tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed leg openings. Although the garment has a label at the rear waistband that reads “Sleepwear,” garments of this style and construction are considered multi-use garments that can be worn in a variety of informal situations in and around the home. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. See International Home Textile v. United States, Slip Op 01-100 and Headquarters letters 958254 of October 25, 1995 and 961190 of November 19, 1999 regarding the classification of similar garments. Consequently,
CBP rationale
the applicable subheading for Style 065-0066 will be 6103.43.1520, 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 synthetic fibers: trousers, breeches and shorts: other: trousers: men’s.
Full text
N231416 September 14, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of men’s knit lounge pants from China. Dear Ms. Greener: In your letter dated August 15, 2012, you requested a tariff classification ruling. The submitted sample will be returned, as requested. Style 065-0066 is a pair of men’s lounge pants constructed from 100% polyester, finely knit micro fleece fabric that is napped on both the inside and outside surfaces. Style 065-0066 has a self-fabric covered tunnel elastic waistband with an inside drawstring, side seam pockets, and hemmed leg openings. Although the garment has a label at the rear waistband that reads “Sleepwear,” garments of this style and construction are considered multi-use garments that can be worn in a variety of informal situations in and around the home. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. See International Home Textile v. United States, Slip Op 01-100 and Headquarters letters 958254 of October 25, 1995 and 961190 of November 19, 1999 regarding the classification of similar garments. Consequently, the applicable subheading for Style 065-0066 will be 6103.43.1520, 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 synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty 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 the 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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