N245694 N2 Ruling Active

The tariff classification of men’s woven sleep pants from Sri Lanka.

Issued September 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.91.3010

Headings: 6207

Product description

As requested, your sample is being returned. Style 440473 is a pair of men’s sleep pants constructed from 100% cotton, woven broadcloth fabric. The pants have an elasticized waistband with a button closure at the center front, a fly front opening with a single button closure, side seam pockets, and hemmed legs. You have submitted a catalog page from your company that shows this garment sold at retail as a sleep separate. The catalog page identifies the item specifically for wear to bed. As the garment is designed and marketed only for wear to bed for sleeping,

CBP rationale

the applicable subheading for Style 440473 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.

Full text

N245694 September 26, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6207.91.3010 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of men’s woven sleep pants from Sri Lanka. Dear Ms. Malina: In your letter dated August 27, 2013, you requested a tariff classification ruling. As requested, your sample is being returned. Style 440473 is a pair of men’s sleep pants constructed from 100% cotton, woven broadcloth fabric. The pants have an elasticized waistband with a button closure at the center front, a fly front opening with a single button closure, side seam pockets, and hemmed legs. You have submitted a catalog page from your company that shows this garment sold at retail as a sleep separate. The catalog page identifies the item specifically for wear to bed. As the garment is designed and marketed only for wear to bed for sleeping, the applicable subheading for Style 440473 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. 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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