The tariff classification of men’s knit lounge pants and shirts from China.

N070403 August 26, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6105.10.0010 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of men’s knit lounge pants and shirts from China. Dear Ms. Trimble: In your letter, dated July 23, 2009, you requested a tariff classification ruling on behalf of United Legwear Co. As requested, your samples will be returned. Style LM-1000 is a men’s Henley-style shirt constructed from 100% cotton, finely knit jersey fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style LM-1000 has a round, capped neckline; a partial front opening with six button closures; long, set-in sleeves with rib knit cuffs; a screen printed logo on the left chest; and a hemmed bottom. Style LM-1000A is a men’s shirt constructed from 100% cotton, finely knit jersey fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style LM-1000A has a self-fabric hood finished with contrasting capping; a partial front opening with three button closures; long, raglan sleeves with rib knit cuffs; a screen printed logo on the upper left sleeve; and a hemmed bottom. Style LM-2000 is a men’s pull-on lounge pant constructed from 100% cotton, finely knit jersey fabric. The lounge pant features a wide, tunnel elastic waistband with an outside drawstring; a faux fly; side seam pockets, a screen printed logo on the lower left leg near the ankle; and hemmed legs. Style LM-2000A is a men’s pull-on lounge pant constructed from 100% cotton, finely knit jersey fabric. The lounge pant features a tunnel elastic waistband; a faux fly; side seam pockets; patch pockets with flaps on the side of each leg near the knee; a screen printed logo on the lower left leg near the ankle; and hemmed legs. Although you refer to Styles LM-1000, LM-1000A, LM-2000 and LM-2000A as sleepwear, garments of this style and construction are considered multi-use garments designed for wear on informal occasions in and around the home. The garments are not classified in heading 6107 which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Styles LM-1000 and LM-1000A will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, of cotton: men’s. The duty rate is 19.7% ad valorem. The applicable subheading for Styles LM-2000 and LM-2000A 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