CLA-2-61:OT:RR:NC:N3:356
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of men’s knit garments from China, Colombia and El Salvador.
Dear Ms. Kelly-Kobayashi:
In your letter dated October 23, 2013, you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. As requested, the submitted samples will be returned.
Style UA5184M “Fergus” is a men’s pullover constructed from 91% cotton, 9% spandex, jersey knit fabric that measures 45 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; pieced construction on the shoulders; long, hemmed sleeves, and a straight, hemmed bottom.
Style UA5185M “Galvan” is a pair of men’s sleep pants constructed from 91% cotton, 9% spandex, jersey knit fabric. The pants have a wide, fabric covered tunnel elastic waistband; a 2-ply fly front with an unsecured, underwear-style curved fly opening; a center rear seat panel; and hemmed legs.
Style UA5205M “Walt” is a men’s pullover constructed from 50% cotton, 50% polyester, jersey knit fabric that measures 21 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; pieced construction on the shoulders; long, hemmed sleeves; and a straight, hemmed bottom.
Style UA5206M “Chester” is a pair of men’s sleep pants constructed from 50% cotton, 50% polyester, jersey knit fabric. The pants have a wide, fabric covered tunnel elastic waistband; a 2-ply fly front with an unsecured, underwear-style curved fly opening; a center rear seat panel; and loose fitting, self-fabric cuffs at the ankles.
Because Styles UA5205M and UA5206M are constructed from a blend of 50% cotton, 50% polyester fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garments will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Styles UA5205M and UA5206M. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated below.
You state that the garments will be sold as separates and will have a hangtag stating that they are sleepwear. While hangtags are factors to be considered in the classification of a garment, they do not determine the classification. The garments themselves are the best evidence of classification. See HQ 958254 of October 2, 1995, HQ 961190 of November 19, 1999 and HQ H018500 of February 8, 2008.
The pullover garments, Styles UA5184M and UA5205M, are considered to be multi-use garments that can be worn in a variety of situations in and around the home. As such, they are not considered sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Styles UA5185M and UA5206M, however, have an open, unsecured fly which is inappropriate for wear for non-private activities in and around the home. As such, the pants will be classified as sleepwear.
The applicable subheading for Style UA5184M 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: Men’s or boys’: Other. The rate of duty is 16.5% ad valorem.
The applicable subheading for Style UA5185M will be 6107. 91.0030, HTSUS, which provides for Men’s or boys’, … nightshirts, pajamas, bathrobes, dressing gowns and similar articles: knitted or crocheted: Other: Of cotton: Sleepwear. The rate of duty is 8.7% ad valorem.
The applicable subheading for Style UA5205M will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 32% ad valorem.
The applicable subheading for Style UA5206M 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 is 14.9% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division