U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
The tariff classification of men’s and women’s woven garments from China.
N134883 December 29, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016; 6203.42.4051; 6204.62.4021 Ms. Lisa Whiles James J. Boyle & Co. 7505 NE Ambassador Place, Suite B Portland, OR 97220 RE: The tariff classification of men’s and women’s woven garments from China. Dear Ms. Whiles: In your letter dated October 25, 2010, which was received by this office on November 29, 2010, you requested a tariff classification ruling on behalf of Pendleton Woolen Mills. As requested, your sample will be returned. Style AD007 is a men’s lounge pant constructed from 100% cotton, woven flannel fabric. Style AD007 features a fabric covered, tunnel elastic waistband with an outside drawstring; a fly front opening with a concealed placket and a substantial one button closure; side seam pockets; and hemmed legs. Style AD009 is a men’s lounge short constructed from 100% cotton, woven flannel fabric. Style AD009 features a fabric covered, tunnel elastic waistband; a fly front opening with a concealed placket and a substantial one button closure; and hemmed legs with side slits. Style TK122 is a woman’s pant constructed from 100% cotton, woven flannel fabric. Style TK122 features a fabric covered, tunnel elastic waistband with an outside drawstring; two front, side entry pockets; a rear patch pocket; and hemmed legs. Styles AD009 and TK122 will be imported and sold with a self-fabric carry bag with a drawstring closure. The garments and their carry bags are considered composite goods in accordance with General Rule of Interpretation 3(b). The essential character is provided by the garments. Therefore, both the garments and their carry bags will be classified under the HTSUS number for the garments. Although you identify Style AD007 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, the garment 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 men’s woven garments of the same fabric, styling and construction as multi-use loungewear rather than sleepwear. You also referenced HQ H030421 regarding your request for sleepwear classification for Styles AD007 and AD009, however, those garments are substantially different from the garments of the Headquarters ruling. Styles AD007 and AD009 have a fly front opening with a concealed placket and a substantial one button closure while the garments of HQ030421 had an unsecured fly front opening with no means of closure. In your request, you state that the women’s pants are sleepwear. Based on appearance, the pants seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, the pants will not be classified as sleepwear in heading 6108. Consequently, the applicable subheading for Style AD007 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. The applicable subheading for Style AD009 will be 6203.42.4051, 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: men’ shorts. The duty rate is 16.6% ad valorem. The applicable subheading for Style TK122 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: other: women’s trousers and breeches: 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
Other CBP classification decisions referencing the same tariff code.