The tariff classification of men’s knit lounge pants from Pakistan.

N250496 March 11, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Nicole Trimble Agra Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of men’s knit lounge pants from Pakistan. Dear Ms. Trimble: In your letter dated February 7, 2014, you requested a tariff classification ruling on behalf of your client, United Legwear Company. As requested, your sample is being returned. Style PUMFW1411306 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, finely knit jersey fabric. The garment features has a jacquard elastic waistband; a small heal seal logo near the left side seam; and hemmed legs. Although you identify the garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, they 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 PUMFW1411306 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division