The tariff classification of a men’s knit pullover and a men’s woven lounge pant from China, Hong Kong and Thailand.

N145057 February 22, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6203.42.4016 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit pullover and a men’s woven lounge pant from China, Hong Kong and Thailand. Dear Ms. Iacobello: In your letter dated January 14, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Style MK 1 is a men’s cut and sewn pullover garment constructed from 60% cotton, 40% rayon, finely knit, fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style MK 1 has a double neckband consisting of a jersey knit rolled edge neckband sewn behind a rib knit, mitered V-neckband; long, hemmed sleeves; a small brand label in the lower left side seam; and a straight, hemmed bottom. Style MK 2 is a pair of men’s lounge pants constructed from 100% cotton, woven fabric. The pants have a tunnel elastic waistband with an outside drawstring; a fly front opening with a one button closure; side seam pockets; and hemmed legs. Although you state that the garments are part of a mix and match sleepwear program, 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 and around the home. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style MK 1 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% ad valorem. The applicable subheading for Style MK 2 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