The tariff classification of men’s woven sleep pants from the Philippines.

N093155 March 1, 2010 CLA-2-62:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6207.91.3010 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of men’s woven sleep pants from the Philippines. Dear Mr. Boslooper: In your letter dated January 29, 2010, you requested a tariff classification ruling on behalf of United Legwear. As requested, your sample will be returned. Style LM2012 is a men’s sleep pant constructed from 100% cotton woven fabric. The garment has a jacquard elastic waistband; an open, unsecured fly with no means of closure; and hemmed legs. The applicable subheading for Style LM2012 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty rate will be 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 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