The tariff classification of a pair of men’s lounge pants from China.

N265248 June 30, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020 Ms. Martha Long Briefly Stated, Inc. 350 5th Ave., 9th Floor New York, NY 10118 RE: The tariff classification of a pair of men’s lounge pants from China. Dear Ms. Long: In your letter dated May 28, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style CY019NPTKL consists of a pair of men’s lounge pants and a drink koozie, which will be imported and sold together. The pants are constructed from 100% cotton, finely knit jersey fabric. The garment features a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband; a fly front opening with a single button closure; and hemmed legs. Style CY019NPTKL (drink koozie) requires laboratory analysis and will be addressed in Ruling N265971. The applicable subheading for Style CY019NPTKL (lounge pants) will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cpb.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division