CLA-2-62:OT:RR:NC:N3:356
TARIFF NO: 6207.91.3010; 6203.42.4016
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of men’s woven garments from China.
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 UA5211 “Elliot” is a men’s sleep top constructed from 100% cotton, yarn dyed, woven plaid fabric. The garment has an open, spread collar; a left-over-right full front opening with nine snap closures; long sleeves with loose fitting rib knit cuffs; a hanger loop at the inside rear neckline; and a curved, hemmed bottom.
Style UA5212 “Spenser” is a pair of men’s lounge pants constructed of 100% cotton, yarn dyed, woven plaid fabric. The pants have a fabric covered, tunnel elastic waistband with a drawcord that ties on the outside of the waistband; metal tips on the drawcord and metal grommets on the waistband; a faux fly; side entry pockets; and hemmed leg openings.
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 use. See HQ 958254 of October 2, 1995, HQ 961190 of November 19, 1999 and HQ H018500 of February 8, 2008.
The applicable subheading for Style UA5211 “Elliot” will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1% ad valorem.
Although Style UA5212 “Spenser” has a hangtag identifying the garment as sleepwear, garments of this style and construction are considered multi-use garments designed for wear in a variety of situations in and around the home. As such, the garment is not classified in heading 6207, which is limited to garments that are designed for wear only to bed for sleeping.
Consequently, the applicable subheading for Style UA5212 “Spenser” will be 6203.42.4016, HTSUS, which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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