CLA-2-61:OT:RR:NC:WA:356
Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification of men’s knit lounge pants from China and India.
Dear Mr. Anuschat:
In your letter, dated December 18, 2008, you requested a tariff classification ruling on behalf of Fred Meyer, Inc. / The Kroger Co. As requested, your sample will be returned.
Style 964-08 is a pair of men’s lounge pants constructed from 100% polyester, finely knit double faced fleece fabric that is napped on the inside and outside surfaces. The lounge pant features a tunnel elastic waistband with an outside drawstring; a fly front opening with a single button closure; side seam pockets; and hemmed legs.
Although you request classification for Style 964-08 as a sleep pant, garments of this style are considered multi-use garments. The presence of the button on the fly provides sufficient closure for wear in a variety of informal situations in and around the home. As such, the garment is not classified in heading 6107, which is limited to garments that are designed for wear only to bed for sleeping.
Consequently, the applicable subheading for Style 964-08 will be 6103.43.1520, 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 synthetic fibers: other: men’s. The rate of duty is 28.2% 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division