The tariff classification of women’s pants from Vietnam or China

N261151 February 24, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of women’s pants from Vietnam or China Dear Ms. Morrell: In your letter dated January 22, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style PPK 122419 is a pair of women’s pants constructed from 100% cotton woven fabric. The pull-on pants feature an elasticized rib knit waistband, a non-functional drawstring at the waist, and rib knit leg openings. In your letter, you suggest classification of style PPK 122419 as sleepwear under subheading 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS).  However, garments of this type are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6208, which is limited to garments designed for wear only to bed for sleeping.  Consequently, the applicable subheading for style PPK 122419 will be 6204.62.4021, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division