CLA-2-62:OT:RR:NC:WA:356
Mr. Jon Nelson
Nordstrom, Inc.
1617 6th Avenue, Suite 1000
Seattle, WA 98101
RE: The tariff classification of men’s woven lounge pants from China.
Dear Mr. Nelson:
In your letter dated January 8, 2009, you requested a tariff classification ruling. As requested, your samples will be returned.
Style NO214110MN is a men’s lounge pant constructed from 70% rayon from bamboo, 30% cotton woven fabric. The pants have a tunnel elastic waistband with an inside drawstring; a button at the waist; a concealed fly front opening with a single button closure; side seam pockets; and hemmed legs.
Style TS214023MN is a men’s lounge pant constructed from 70% rayon from bamboo, 30% cotton woven fabric. The pants have a tunnel elastic waistband with an outside drawstring; a button at the waist; a concealed fly front opening with a single button closure; side seam pockets; a rear inset pocket with a flap and a button closure; and hemmed legs.
Although you refer to these garments as sleep pants, garments of this type are considered to be multi-use garments. The button on the fly provides sufficient closure for wear in a variety of situations in and around the home. As such, they are not classified in heading 6207, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for Styles NO214110MN and TS214023MN will be 6203.49.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of other textile materials: of artificial fibers: other: other: trousers and breeches: men’s. The rate of duty is 27.9% 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