&&The submitted garment, referred to as “Women’s Sleep Leggings Code #PA5” is a knitted pyjama bottom. It is made from 94% cotton and 6% spandex knitted fabric. This garment has no opening at the front. It features semi-fitted leg with ankle tapered cuffs and a wide elastic waistband with functional drawstring.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6115.95.00.12. This tariff classification number is incorrect.&&&&The intended function of this knitted garment indicates that it would not conventionally be worn as casual street clothing. The styling, fabric and characteristics of the garment under review show features typically associated as sleepwear. Additionally, the garment is advertised and marketed as sleepwear. Hence, the product falls within the scope of heading 61.08. The sleep pant constitutes an intrinsic component of pyjamas; therefore, it is classified under subheading 6108.31.&&