CLA-2-61:OT:RR:NC:N61:358
Carol-Lynn McGovern
Hatley Little Blue House Inc
860 90e Avenue
Lasalle, QC H8R 3A2
Canada
RE: The tariff classification of unisex loungewear pants from China
Dear Ms. McGovern:
In your letter dated March 17, 2025, you requested a tariff classification ruling. The submitted sample will be
returned.
Style K2045, identified as “Youth Polar Fleece Pants,” is a pair of ankle-length unisex pants constructed of
100% polyester fleece knit fabric. The pull-on pants feature an encased elasticized waistband, side seam
pockets, and leg openings finished with overlock stitching. In your letter you state the pants will be imported
in youth sizes 8-14 in different patterns.
In subsequent email correspondence, you state that the garments will be marketed as sleepwear. Based on the
physical examination of the garments, we find that their appearance is ambiguous and does not clearly
demonstrate their intended use. They may serve as sleepwear or loungewear. These soft pants are not
characterized by a sense of privacy as is typical of sleepwear. The constituent material is not sheer or
revealing allowing for their suitability in social environments outside of the home. In such situations, the
principal use is determined by the manner in which the garments are designed, marketed and sold. The
advertising material, as well as the bill of materials submitted with your request, do not indicate that these
garments are for sleepwear. While they may be suitable for sleeping, we believe their primary purpose is for
lounging.
Additionally, the label affixed to the pants indicates that they are not fire retardant. The Consumer Product
Safety Commission (CPSC) has published guidelines pertaining to children’s sleepwear in sizes 0-14. It is
important to note that the Commission’s regulations encompass loungewear as well, which means they must
adhere to the established safety standards.
The applicable subheading for style K2045 will be 6104.63.2028, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib
and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: Other:
Other.” The general rate of duty will be 28.2 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6104.63.2028, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 6104.63.2028, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6104.63.2028, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 6104.63.2028, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division