CLA-2-61:OT:RR:NC:N3:356
Ms. Denise Wilson
Belk International Inc.
2801 West Tyvola Road
Charlotte, NC 28217
RE: The tariff classification of men’s knit lounge pants and shorts from China.
Dear Ms. Wilson:
In your letter dated June 5, 2012, you requested a tariff classification ruling. The submitted samples will be returned.
Style 200 is a pair of men’s lounge pants constructed from 100% cotton, finely knit fabric. Style 200 is in an all-over printed design and has a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a concealed placket and a substantial single button closure, side seam pockets, and hemmed leg openings.
Style 201 is a pair of men’s lounge pants constructed from 100% cotton, finely knit fabric. Style 201 is in a solid color and has a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a substantial exposed single button closure, side seam pockets, and hemmed leg openings.
Style 202 is a pair of men’s lounge shorts constructed from 100% cotton, finely knit fabric. Style 202 is in a solid color and has a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a concealed placket and a substantial single button closure, side seam pockets, and hemmed leg openings.
Style 203 is a pair of men’s lounge shorts constructed from 100% cotton, finely knit fabric. Style 203 is in a solid color and has a self-fabric covered tunnel elastic waistband with an outside drawstring, a fly front opening with a substantial exposed single button closure, side seam pockets, and hemmed leg openings.
Although you identify the garments as sleepwear, garments of this style and construction 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, they are not classified in heading 6107, HTSUS, which is limited to garments that are designed for wear only to bed for sleeping. See Headquarters letter H018500 of February 8, 2008 wherein Headquarters classified similar merchandise as multi-use loungewear.
Consequently, the applicable subheading for Styles 200 and 201 will be 6103.42.1020, 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 cotton: trousers, breeches and shorts: trousers: men’s. The rate of duty is 16.1% ad valorem.
The applicable subheading for Styles 202 and 203 will be 6103.42.1050, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: shorts: … men’s. The rate of duty is 16.1% 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division