7 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N259418 N2 Ruling Active

The tariff classification of men’s woven garment from India.

Issued December 9, 2014 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N259418 (December 9, 2014)

Tariff classification

HTS codes: 6207.91.3010

Headings: 6207

Product description

The sample will be returned to you as requested. The submitted sample is a pair of men’s lounge pants constructed of 100% cotton woven fabric. The pants feature: a fabric covered tunnel elasticized waistband, a drawcord that ties on the outside of the waistband, a faux fly, side entry pockets and hemmed leg openings.

CBP rationale

The applicable subheading for the lounge pants will be 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.

Full text

N259418 December 9, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6207.91.3010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of men’s woven garment from India. Dear Ms. Eleanore Kelly-Kobayashi: In your letter dated November 17, 2014, on behalf of your client Eric Scott Imports, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a pair of men’s lounge pants constructed of 100% cotton woven fabric. The pants feature: a fabric covered tunnel elasticized waistband, a drawcord that ties on the outside of the waistband, a faux fly, side entry pockets and hemmed leg openings. You state that the garments will have a hangtag identifying the garment as sleepwear. While hangtags are factors to be considered in the classification of a garment, they do not determine the classification. The garments themselves are the best evidence of use. The applicable subheading for the lounge pants will be 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. The rate of duty is 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 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 email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N259418

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.