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

N144937 February 22, 2011 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6207.91.3010 Mr. John Riccardo Delmar International, Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of men’s woven sleep pants from China. Dear Mr. Riccardo: In your letter dated January 17, 2011, you requested a tariff classification ruling on behalf of USA Underwear Inc. As requested, your sample will be returned. Style KC0111JB is a men’s sleep pant constructed from 100% cotton, printed flannel fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open fly with no means of closure; side seam pockets and hemmed legs. You state that same garment will be imported in a different color pattern as Style US5979. The applicable subheading for Styles KC0111JB and US5979 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