The tariff classification of men’s knit lounge pants from Indonesia, Pakistan, Bangladesh, China and India.

N049761 February 20, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street New York, NY 11434 RE: The tariff classification of men’s knit lounge pants from Indonesia, Pakistan, Bangladesh, China and India. Dear Mr. D’Andrea: In your letter, dated January 16, 2009, you requested a tariff classification ruling on behalf of Basic Resources, Inc. As requested, your samples will be returned. Style “Option 5” is a pair of men’s lounge pants constructed from 100% cotton, finely knit jersey fabric with side panel inserts of 100% cotton rib knit fabric. The garment features a tunnel elastic waistband with an outside drawstring; a fly front opening with a single button closure; side seam pockets; and hemmed legs. Style “Option 6” is a pair of men’s lounge pants constructed from 100% cotton, finely knit fabric that is napped on the inside surface. The garment features a wide, tunnel elastic waistband; side seam pockets; and hemmed legs. Although you identify the garments as sleepwear, garments of this style and construction 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, Styles “Option 5” and “Option 6” are not classified in heading 6107, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Styles “Option 5” and “Option 6” will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 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 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, Robert B. Swierupski Director National Commodity Specialist Division