The tariff classification of men’s knit lounge pants from Cambodia, China, Indonesia, and Malaysia.

N241576 June 4, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Ai Lin Chung Escala USA Inc. 112 West 34th Street Suite #1900 New York, New York 10120 RE: The tariff classification of men’s knit lounge pants from Cambodia, China, Indonesia, and Malaysia. Dear Ms. Chung: In your letter dated May 2, 2013, you requested a tariff classification ruling. The submitted sample will be returned. Style 284130 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, jersey knit 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. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments designed for wear in a variety of situations in and around the home. The button closure on the fly provides sufficient coverage to ensure modesty when the garment is worn. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Consequently, the applicable subheading for Style 284130 will be 6103.42.1020, 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: trousers and breeches: men’s. The duty rate is 16.1% 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 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