CLA-2-61: OT:RR:NC:N3:356
Ms. Maribeth Dedmon
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of men’s knit and woven lounge pants from China.
Dear Ms. Dedmon:
In your letter, which was received by this office on July 1, 2011, you requested a tariff classification ruling on behalf of Dolgencorp Inc. Your samples are being returned, as requested.
Style 01009 is a pair of men’s pants constructed from 100% polyester, finely knit fleece fabric that is napped on both the inside and outside surfaces. The pants have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs.
Style 02010 is a pair of men’s pants constructed from 100% cotton, yarn dyed, woven flannel fabric. The pants have a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs.
Style 02000 is a pair of men’s pants constructed from 100% cotton, yarn dyed, woven plaid fabric. The pants have 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 provided artwork for a hangtag that will be used on the garments stating “Sleepwear,” garments of this style and construction are considered multi-use garments. The presence of the button on the fly provides sufficient closure so that the garments may be worn in a variety of situations in and around the home. As such, they are not classified as sleepwear which is limited to garments that are designed for wear only to bed for sleeping. See Headquarters Ruling Letter H018500 dated February 8, 2008 regarding the classification of similar merchandise.
Consequently, the applicable subheading for Style 01009 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, … breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers and breeches: … men’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for Styles 02010 and 02000 will be 6203.42.4016, HTSUS, which provides for men’s or boys’… trousers … breeches and shorts (other than swimwear), trousers and breeches: of cotton: other: other: trousers and breeches: men’s: other. The duty rate will be 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 the 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