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

N187117 December 16, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of men’s woven lounge pants from China. Dear Ms. Dedmon: In your letter dated September 28, 2011, you requested a tariff classification ruling on behalf of Dolgencorp Inc. As requested, your sample will be returned. Style FLNLPROTO is a men’s lounge pant constructed from 100% cotton, yarn dyed, woven flannel fabric. Style FLNLPROTO has 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 believe the classification of the garment should be in HTSUS 6207 as sleepwear, 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, the pant is not considered sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. See New York ruling letter J80553 of February 11, 2003 which classified a similar garment as multi-use loungewear rather than sleepwear. See also Headquarters ruling letter HQ 964034 of July 25, 2002, wherein Headquarters stated that “a substantial one button fly closure is not a useful feature on sleepwear, but on loungewear or a multi-purpose garment it serves to ensure modesty.” Consequently, the applicable subheading for Style FLNLPROTO 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 rate of duty 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 the 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