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

N237677 February 22, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.42.4016 Ms. Donna Arloro PVH Corporation 200 Madison Ave. New York, NY 10016 RE: The tariff classification of men’s woven lounge pants from China and Indonesia. Dear Ms. Arloro: In your letter dated December 14, 2012, which was received by this office on January 22, 2013, you requested a tariff classification ruling. As requested, the samples will be returned. Style 001A is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven plaid fabric. The pants have a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband, a fly front opening with a one button closure, side seam pockets, and hemmed legs. Style 002A is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed, woven flannel fabric. The pants have a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband, a fly front opening with a one button closure, and hemmed legs. Although Style 001A has a hangtag stating “Tommy Hilfiger Sleepwear,” Headquarters has stated that, while hangtags and labels are factors to be considered in the classification of the garment, they are not themselves determinative of classification. Garments of this style and construction are considered multi-use garments that can be worn in a variety of situations. The button closure on the fly provides sufficient coverage to ensure modesty when the garment is worn 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. See HQ H018500 of February 8, 2008 and HQ 958254 of October 2, 1995. Consequently, the applicable subheading for Styles 001A and 002A 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 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