The tariff classification of men’s woven lounge pants from China.

N104557 June 4, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Adrianne Pangborn VF Imagewear, Inc. 545 Marriott Drive, Suite 200 Nashville, TN 37214 RE: The tariff classification of men’s woven lounge pants from China. Dear Ms. Pangborn: In your letter, which was received by this office on May 6, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style RBQ4 is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven flannel fabric. The garment has a tunnel elastic waistband with an outside drawstring; a fly front opening with a substantial one button closure; an embroidered appliqué on the left leg; and hemmed legs. Although you identify Style RBQ4 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 situations in and around the home. As such, Style RBQ4 is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. See Headquarters ruling, HQ 964034 of July 25, 2002, wherein Headquarters classified garments of the same fabric, styling and construction as multi-use loungewear rather than sleepwear. Consequently, the applicable subheading for Style RBQ4 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