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

N221618 July 10, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016; 6203.42.4051 Ms. Denise Wilson Belk International Inc. 2801 West Tyvola Road Charlotte, NC 28217 RE: The tariff classification of men’s woven lounge pants and shorts from China. Dear Ms. Wilson: In your letter dated June 5, 2012, you requested a tariff classification ruling. The submitted samples will be returned. Style 100 is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven fabric. Style 100 has a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a substantial exposed single button closure, side seam pockets, a rear patch pocket, and hemmed leg openings. Styles 101 and 103 are men’s lounge pants constructed from 100% cotton, yarn dyed, woven fabric. Styles 101 and 103 have a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a substantial exposed single button closure, side seam pockets, and hemmed leg openings. Style 102 is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven fabric. Style 102 has a self-fabric covered tunnel elastic waistband with outside drawstring, a fly front opening with a concealed placket and a substantial single button closure, side seam pockets, and hemmed leg openings. Style 104 is a pair of men’s lounge shorts constructed from 100% cotton, yarn dyed, woven fabric. Style 104 has a self-fabric covered, tunnel elastic waistband with an outside drawstring, a fly front opening with a concealed placket and a substantial single button closure, side seam pockets, a rear patch pocket, and hemmed leg openings. Style 105 is a pair of men’s lounge shorts constructed from 100% cotton, yarn dyed, woven fabric. Style 105 has a self-fabric covered, tunnel elastic waistband with an outside drawstring, a fly front opening with a substantial exposed single button closure, side seam pockets, a rear patch pocket, and hemmed leg openings. Although you identify the garments as sleepwear, 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 a variety of informal situations in and around the home. As such, the garments are not classified as sleepwear in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. See Headquarters ruling, HQ 966345 of February 6, 2004, wherein Headquarters classified similar garments as multi-use loungewear rather than sleepwear. Consequently, the applicable subheading for Styles 100, 101, 102, and 103 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s … trousers and breeches: of cotton: other: other: other. The duty rate will be 16.6% percent ad valorem. The applicable subheading for Styles 104 and 105 will be 6203.42.4051, HTSUS, which provides for men’s … trousers and breeches: of cotton: other: other: men’s shorts. The duty rate will be 16.6% percent 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division