CLA-2-62:OT:RR:NC:N3:356
Ms. Denise Wilson
Belk Inc.
2801 West Tyvola Road
Charlotte, NC 28217
RE: The tariff classification of men’s knit and woven garments from China and Nicaragua.
Dear Ms. Wilson:
In your letter dated September 6, 2012, and in subsequent correspondence dated November 23, 2012, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 3631201 is a men’s sleep short constructed from 100% cotton, yarn dyed, plaid fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs.
Style 3631202 is a men’s sleep pant constructed from 100% cotton, yarn dyed, plaid fabric. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs.
Style 3631205 is a men’s sleep pant constructed from 100% polyester, finely knit fabric that is brushed on the inside and outside surfaces. The garment has a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs.
Style 3620947 is a men’s camp shirt constructed from 100% cotton, yarn dyed, woven seersucker fabric that has two or more colors in the warp and/or the filling. The garment, submitted in size Large, has a spread collar; a left-over-right full front opening with six button closures; a patch pocket on the left chest; short, hemmed sleeves; and a straight, hemmed bottom.
Although you believe that the woven and knit pants, Styles 3631202 and 3631205, are classified in subheadings 6203 and 6103, respectively, the presence of the functional, open, unsecured fly with no means of closure is more indicative of a sleepwear garment.
Consequently, the applicable subheading for Styles 3631201 and 3631202 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ . . . nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Sleepwear. The duty rate will be 6.1% ad valorem.
The applicable subheading for Style 3631205 will be 6107.99.1030, HTSUS, which provides for Men’s or boys’ . . . nightshirts, pajamas, bathrobes, dressing gowns and similar articles: knitted or crocheted: Other: Of other textile materials: Of man-made fibers: Sleepwear. The duty rate will be 14.9% ad valorem.
The applicable subheading for Style 3620947 will be 6205.20.2051, HTSUS, which provides for Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. The duty rate will be 19.7% 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division