N256861 N2 Ruling Active

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

Issued September 25, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4016

Headings: 6203

Product description

As requested, your sample is being returned. Style MUWLP-BDO-099-007 is a pair of men’s lounge pants constructed from 100% cotton, woven fabric. The garment features a fabric covered elasticized waistband; a fly front opening with a single button closure; a woven fabric label on the front of the waistband featuring the Happy Socks® trademark; side seam pockets; and hemmed legs. Although you request classification for Style MUWLP-BDO-099-007 as a sleep pant, garments of this style are considered multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of informal situations in and around the home. As such, the garment is not classified under 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. Garments in heading 6207, HTSUS, are designed for wear only to bed for sleeping. Consequently,

CBP rationale

the applicable subheading for Style MUWLP-BDO-099-007 will be will be 6203.42.4016, 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

N256861 September 25, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Mr. Richard Pignatelli Agra Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of men’s woven lounge pants from China. Dear Mr. Pignatelli: In your letter dated August 28, 2014, on behalf of your client, United Legwear Company, you requested a tariff classification ruling. As requested, your sample is being returned. Style MUWLP-BDO-099-007 is a pair of men’s lounge pants constructed from 100% cotton, woven fabric. The garment features a fabric covered elasticized waistband; a fly front opening with a single button closure; a woven fabric label on the front of the waistband featuring the Happy Socks® trademark; side seam pockets; and hemmed legs. Although you request classification for Style MUWLP-BDO-099-007 as a sleep pant, garments of this style are considered multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of informal situations in and around the home. As such, the garment is not classified under 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. Garments in heading 6207, HTSUS, are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style MUWLP-BDO-099-007 will be will be 6203.42.4016, 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 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 via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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