CLA-2-61:OT:RR:NC:N3:359
Sally Gifford
Geodis US
5101 S Broad St Philadelphia, PA 19112
RE: The tariff classification of a women’s upper and lower body garment from China
Dear Ms. Gifford:
In your letter dated August 15, 2023, you requested a tariff classification ruling, you requested a tariff classification for a women’s upper and lower body garment on behalf of your client, Primark US.
Style 991079427 consists of two pieces, a women’s pullover, and a pair of women’s trousers. The pullover is constructed from 100 percent polyester knit pile. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a crew neckline, long sleeves with finished endings, and a hemmed bottom that reaches to below the waist.
The trousers to style 991079427 are constructed from 100 percent polyester knit pile. The loose-fitting pull-on pants feature an enclosed elasticized waistband, and one-half inch ribbed knit ankle cuffs at the leg openings.
In your request you question whether the garments are classifiable under heading 6108, Harmonized Tariff Schedule of the United States (HTSUS), as pajama sets. Although you refer to these garments as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of these garments which indicate that they were designed primarily for wear to bed. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The tops and bottoms can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment).
Consequently, the applicable subheading for the pullover of style 991079427 will be 6110.30.3059, 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.
The applicable subheading for the trousers of style 991079427 will be 6104.63.2011, 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: Other: Trousers, breeches and shorts: Women’s: Other. The rate of duty will be 28.2 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3059 and subheading 6104.63.2011, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6110.30.3059 and 6104.63.2011 HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division