CLA-2-61:OT:RR:NC:3:358
Ms. Leah Harrison
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of boys’ and girls’ apparel from China.
Dear Ms. Harrison:
In your letter dated March 2, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style B4276 is described as a boys’ sleep tee. The loose fitting garment is constructed from knit polyester fabric that you state is flame resistant. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The pullover features short sleeves; a round rib knit neckline and a hemmed bottom.
Style B4284 is described as a boys’ sleep pant. The item is constructed from knit polyester fabric that you state is flame resistant. The pant features an enclosed elasticized waistband, a fly front with a one button closure and hemmed bottoms.
Style G4455 is described as a girls’ sleep boxer. The item is constructed from knit polyester fabric that you state is flame resistant. The shorts feature an elasticized waistband and hemmed bottoms.
Style G4454 is described as a girls’ sleep pant. The item is constructed from knit polyester fabric that you state is flame resistant. The pant features an elasticized waistband and hemmed bottoms.
Style G4453 is described as a girls’ sleep tee. The loose fitting garment is constructed from knit polyester fabric that you state is flame resistant. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The pullover features puffed short sleeves; a round rib knit neckline and a hemmed bottom.
Although you describe the styles as sleepwear, the articles are considered to be multi-use garments, designed for wear in a variety of informal situations in and around the home. As such, they are not classified in heading 6108, HTSUS, which are limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for Style B4276 (boys’ tee) will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: knitted or crocheted: of man-made fibers: other: other: other, other: men’s or boys’: other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Styles B4284 (boys’ pants) will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overall, breeches . . .; knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, breeches and shorts: other, trousers and breeches: boys’: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style G4455 (girls’ boxer) will be 6104.63.2060, 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 (other than swimwear); knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other, shorts: girls’: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style G4454 (girls’ pants) 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 (other than swimwear); knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style G4453 (girls’ tee) will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: knitted or crocheted: of man-made fibers: other: other: other, other: women’s or girls’: other. The rate of duty will be 32 percent 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/.
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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division