The tariff classification of a men’s lounge pant from China

NY N058759 May 29, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Sidestra Elvi Liss Global Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a men’s lounge pant from China Dear Ms. Elvi: In your letter dated April 24, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Item 9005612 is a men’s lounge pant constructed from 100% cotton, woven plaid fabric. The garment has a tunnel elastic waistband with an outside drawstring, a fly front opening with a one button closure, side seam pockets, and hemmed legs. The garments are sold on a plastic hanger with a cardboard header that states “Sleep Pant.” However, the presence of the cardboard header is not determinative of classification. Garments of this style are considered to be multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, the pants are not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Item 9005612 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division