N249526 N2 Ruling Active

The tariff classification of men’s woven pants from China.

Issued February 7, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4016

Headings: 6203

Product description

As requested, the submitted sample will be returned. Style 30306 is a pair of men’s lounge pants. The pants are constructed of 100% cotton, yarn dyed woven plaid. The garment has a fabric covered, tunnel elastic waistband with a drawstring that ties on the outside of the waistband; a fly front opening with a single snap closure; and hemmed leg openings. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Consequently,

CBP rationale

the applicable subheading for Style 30306 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other.

Full text

N249526 February 7, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO: 6203.42.4016 Ms. Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of men’s woven pants from China. Dear Ms. Turk: In your letter dated January 9, 2014, you requested a tariff classification ruling, on behalf of Garnet Hill. As requested, the submitted sample will be returned. Style 30306 is a pair of men’s lounge pants. The pants are constructed of 100% cotton, yarn dyed woven plaid. The garment has a fabric covered, tunnel elastic waistband with a drawstring that ties on the outside of the waistband; a fly front opening with a single snap closure; and hemmed leg openings. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style 30306 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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