CLA-2-62: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 woven lounge pants from China.
Dear Mr. Anuschat:
In your letter dated April 22, 2010, you requested a tariff classification ruling on behalf of Fred Meyer, Inc. / The Kroger Co. As requested, your sample will be returned.
Style 5353K is a pair of men’s lounge pants constructed from 100% cotton, yarn dyed woven flannel fabric. The garment has a tunnel elastic waistband with an outside drawstring; a fly front opening with a one button closure; side seam pockets; and hemmed legs.
Although the garment is identified as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for Style 5353K will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division