The tariff classification of men’s woven pants from El Salvador.

N134867 December 29, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Kathy Guyer-Martin Ms Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s woven pants from El Salvador. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style R168 is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven fabric. Style R168 has a fabric covered, tunnel elastic waistband; a woven bramd label on the center front waistband; a fly front opening with a one button closure; side seam pockets; and hemmed legs. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, it is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style R168 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