CLA-2-61:OT:RR:NC:WA 356
Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of a men’s knit pullover garment from Cambodia and a sleep top and bottom from China.
Dear Ms. Malina:
In your letter dated February 12, 2008, you requested a tariff classification ruling. Your samples are being retained for our files.
Style 321829 is a men’s pullover garment constructed from 60% cotton, 40% polyester, waffle knit fabric that is cut and sewn and measures 40 stitches per two centimeters counted in the horizontal direction. Style 321829 has a rib knit crew neckline; long sleeves with rib knit cuffs; a sweat patch at the rear neckline; and a straight, hemmed bottom.
Style 310896 is a men’s sleep shirt that resembles a traditional pajama top. The garment is constructed from 100% cotton, jersey knit fabric and has a spread collar with rounded edges; a full front opening with six button closures; long sleeves with self fabric cuffs; a patch pocket on the left chest; and a straight, hemmed bottom. Piping finishes the collar, the patch pocket, the placket, and the sleeve cuffs.
Style 310895 is a pair of men’s sleep pants constructed from 100% cotton, jersey knit fabric. The pants have an elasticized waistband with a button closure at the center front; a fly front opening that breaks the waistband; a single button closure on the fly; and hemmed legs.
You have submitted a catalog page from your company showing Styles 310895 and 310896 sold at retail as matching sleep separates for wear specifically to bed for sleeping. Consequently, the applicable subheading for Styles 310895 and 310896 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty rate will be 8.7% ad valorem
Style 321829 is considered a multi-use garment that can be worn in and around the home. Consequently, the applicable subheading for Style 321829 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other. The rate of duty will be 16.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Styles 310895 and 310896 fall within textile category designation 351. Style 321829 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries.
Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division