CLA-2-61:OT:RR:NC:WA:356
Ms. Cherie Tremaine
IDS International Development Systems Inc.
1140 Connecticut Avenue, NW, Suite 950
Washington, D.C. 20036
RE: The tariff classification of men’s knit lounge pants from the United Arab Emirates.
Dear Ms. Tremaine:
In your letter, dated April 7, 2009, you requested a tariff classification ruling on behalf of Alpine Creations. As requested, your sample will be returned.
Style FM39601LA/LB/LC/LD/LE/LF 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 FM39601LA/LB/LC/LD/LE/LF 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 FM39601LA/LB/LC/LD/LE/LF 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