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The tariff classification of men’s knit pants from China.
Issued August 20, 2013 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N244495 (August 20, 2013)
Tariff classification
HTS codes: 6103.42.1020
Headings: 6103
Product description
As requested, your sample will be returned. Item # 29700 “Men’s Holiday Fleece Pant” is a men’s lounge pant constructed from 62% cotton, 38% polyester, finely knit fabric that is napped on the inside surface. Item # 29700 features a covered elastic waistband with an outside drawstring, side seam pockets, and hemmed legs. Although the enclosed specifications show the pant as part of the sleepwear division, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified as sleepwear, which is limited to garments designed for wear only to bed for sleeping.
CBP rationale
The applicable subheading for Item # 29700 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
N244495 August 20, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of men’s knit pants from China. Dear Ms. Turk: In your letter dated July 24, 2013, you requested a tariff classification ruling on behalf of Garnet Hill. As requested, your sample will be returned. Item # 29700 “Men’s Holiday Fleece Pant” is a men’s lounge pant constructed from 62% cotton, 38% polyester, finely knit fabric that is napped on the inside surface. Item # 29700 features a covered elastic waistband with an outside drawstring, side seam pockets, and hemmed legs. Although the enclosed specifications show the pant as part of the sleepwear division, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified as sleepwear, which is limited to garments designed for wear only to bed for sleeping. The applicable subheading for Item # 29700 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division
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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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