The tariff classification of men’s knit pants from India.
Issued September 29, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6103.42.1020
Headings: 6103
Product description
As requested, your sample will be returned. Style 033-0013 is a pair of men’s lounge pants constructed from 100% cotton, knit fabric. The pants have a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband; side seam pockets; a patch pocket located at the back right side; and hemmed legs. Although
CBP rationale
the applicable subheading for Style 033-0013 will be 6103.42.1020, HTSUS, which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: trousers and breeches: men’s.
Full text
N278847 September 29, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Jeannine Greener, LCB Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of men’s knit pants from India. Dear Ms. Greener: In your letter dated July 21, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 033-0013 is a pair of men’s lounge pants constructed from 100% cotton, knit fabric. The pants have a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband; side seam pockets; a patch pocket located at the back right side; and hemmed legs. Although you believe the classification of the garment should be in heading 6107, Harmonized Tariff Schedule of the United States (HTSUS) as sleepwear, it is indistinguishable from garments generally recognized as loungewear and could be worn in a variety of situations in and around the home. As such, the pant is not considered sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style 033-0013 will be 6103.42.1020, HTSUS, which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: trousers and breeches: men’s. The duty rate will be 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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