The tariff classification of men’s sleep pants from India and Indonesia

N304963 July 10, 2019 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6107.91.0030; 6207.91.3010 Ms. Denise Smalls Kohl’s Department Stores 1400 Broadway, 18th Floor New York, NY 10018 RE: The tariff classification of men’s sleep pants from India and Indonesia Dear Ms. Smalls: In your letter dated June 19, 2019, you requested a tariff classification ruling. You submitted a photo and descriptive literature of the sleep pants. The submitted sample, Style LS93X, are men's flannel sleep pants. They are constructed from 100% cotton woven fabric. The garment features a tunnel elastic waistband with a drawstring, an open fly with no means of closure, side seam pockets, one back pocket and a ribbed cuff at each leg opening. The submitted sample, Style LS93J, are men's sleep pants. They are constructed from 60% cotton and 40% polyester jersey knit fabric. The garment features a tunnel elastic waistband with a drawstring, an open fly with no means of closure, side seam pockets, and a banded cuff at each leg opening. You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed in your sleepwear section. The applicable subheading for Style LS93X will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1% ad valorem. The applicable subheading for Style LS93J will be 6107.91.0030, HTSUS, which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% 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 https://hts.usitc.gov/current. 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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division