CLA-2-61:OT:RR:NC:N3:356
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of men’s trousers from China
Dear Ms. Barnes:
In your letter dated January 10, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
The submitted sample, SKU 19935901 “Men’s Sleep Jogger,” is a pair of pants constructed from 60% cotton, 40% polyester knit fabric. The garment features an exposed elastic waistband, side seam pockets, and a ribbed cuff at each leg opening. The sample provided contains a fly with a one button closure; however, the garment may be manufactured with an open fly.
In your letter you question whether either style is classifiable under 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Sleepwear. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate its use as such. Taking into consideration all of the information before us, you have not provided supporting documentation to substantiate this claim. Therefore, the garment is considered a pair of men’s trousers and classified in subheading 6103.42.1020, HTSUS.
The applicable subheading will be 6103.42.1020, 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 and breeches: Men’s. The rate of duty will be 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division