CLA-2-61:RR:NC:TA:N3:356 J82179
Mr. Michael McAdam
USF Worldwide
138-01 Springfield Blvd.
Jamaica, NY 11413
RE: The tariff classification of men’s knit garments from India.
Dear Mr. McAdam:
In your letter dated February 27, 2003, you requested a tariff classification ruling on behalf of Sierra Fashions, Inc. As requested, your samples will be returned.
Style 7511 consists of a men’s T-shirt style garment and a pair of pants. Both garments are constructed from 100 percent cotton, finely knit jersey fabric. The top is similar to a T-shirt and has a round neckline; short sleeves; rib knit capping at the neckline and on the sleeves; screen printing on the center chest; a small woven label on the right sleeve; and a straight, hemmed bottom. The pants feature a tunnel elastic waistband with an outside drawstring; side seam pockets; a one- button fly; woven labels in the lower, left side seam and on the center waistband; and hemmed leg openings.
Style 7514 consists of a men’s tank top style garment and a pair of shorts. The top is constructed from 100 percent cotton, finely knit jersey fabric. The garment is similar to a tank top and has a low round front neckline; a rear neckline the falls below the nape of the neck; oversized armholes; rib knit capping at the neckline and the armholes; shoulder straps that measure 2 ½ inches in width; a woven fabric label on the right shoulder; screen printing across the center chest; and a straight, hemmed bottom. The bottoms are men’s shorts, made of 100 percent cotton woven fabric. The garment features a partially elasticized waistband with a drawcord threaded through its entire length, two side pockets, hemmed leg openings and a one-button fly. The opening of the fly begins about ¾ of an inch from the bottom of the waistband and, with the button set at the midway point, is securely fastened so as to preserve modesty.
Style 7515 consists of a men’s pullover and a pair of shorts that are constructed from 100 percent cotton, finely knit jersey fabric. The pullover is sleeveless and has a round neckline; rib knit capping at the neckline and armholes; a woven label on the right shoulder; screen printing on the center chest; and a straight, hemmed bottom. The shorts have a tunnel elastic waistband with an outside drawstring; side seam pockets; a one- button fly; screen printing on the left leg; woven labels in the left side seam and on the center waistband; and hemmed leg openings.
Although you refer to the submitted garments as sleepwear, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107 or 6207, which is limited to garments designed for wear only to bed.
You also state that the tops and bottoms will be sold as sets. However, following Section XI, Note 13, textile garments of different headings are classified in their own headings even if put up in sets for retail sale.
The applicable subheading for the upper garments of Styles 7511 and 7514 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other. The duty rate is 17 percent ad valorem.
The applicable subheading for the upper garment of Style 7515 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty is 16.9 percent ad valorem.
The applicable subheading for the pants of Style 7511will be 6103.42.1020, Harmonized Tariff Schedule of the United States, (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 16.2 percent ad valorem.
The applicable subheading for the shorts of Style 7514 will be 6203.42.4050, HTS, which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, men’s. The duty rate is 16.7 percent ad valorem.
The applicable subheading for the shorts of Style 7515 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: shorts … men’s. The rate of duty is 16.2 percent ad valorem.
The upper garments of Styles 7511, 7514 and 7515 fall within textile category designation 338. The pants and shorts of Styles 7511, 7514 and 7515 fall within textile category designation 347. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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