OT:RR:CTF:FTM H330720 BJK
Ms. Amy Smith
Kohl’s, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53035
RE: Tariff classification of Men’s Knit Pajamas with Belt Loops
Dear Ms. Smith:
This is in response to your request, on behalf of Kohl’s, Inc. (“Kohl’s”), dated March 6, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of two styles of men’s pajamas composed of 100% cotton knit fabric, featuring three belt loops on the side and back of the pajama bottoms intended for adaptative use. You requested a determination regarding the garments’ eligibility for duty-free treatment under subheading 9817.00.96, HTSUS, as an adaptive-use garment, but this request was withdrawn on April 12, 2023. Your request, including the two samples provided, was forwarded to this office by the National Commodity Specialist Division (“NCSD”) for a response.
FACTS:
The merchandise at issue is identified as two styles of men’s pajamas: Style LH23R887RD and Style LH33P200RD. Both are described in detail below.
Style LH23R887RD consists of a men’s top and bottom. The garments are composed of 100% cotton knit fabric, and the same fabric (featuring a blue star design) is used in the top and bottom. The top features a crew rib-knit neck and long sleeves with rib-knit cuffs. The bottoms feature an enclosed elasticized waistband with a drawstring, three belt loops, and long hemmed legs. The three belt loops, composed of the same fabric as the top and bottom, are located on each side and on the rear center of the bottom garment. There are no loops featured on the top garment. Markings printed on the fabric on the inside of both the top and bottom garments indicate the brand name “LC Lauren Conrad,” as well as the term “Intimates.” Both the top and bottom garments are marked as “Made in Cambodia.”
Style LH33P200RD consists of a men’s top and bottom. The garments are composed of 100% cotton knit fabric, and the same fabric (featuring a winter-themed Holiday Village design) is used in the top and bottom. The top features a crew rib-knit neck and long sleeves with rib-knit cuffs. The bottoms feature an enclosed elasticized waistband, three belt loops, and ankle-length legs with rib-knit ankle cuffs. The three belt loops, composed of the same fabric as the top and bottom, are located on each side and the on the rear center of the bottom garment. There are no loops featured on the top garment. Markings printed on the fabric on the inside of both the top and bottom indicate the brand name “LC Lauren Conrad,” as well as the term “Sleepwear.” Both the top and bottom garments are marked as “Made in Indonesia.”
According to Kohl’s, the two styles are designed and marketed as sleepwear pajamas. In its request for a binding ruling, Kohl’s explains that the three belt loops located on the side and back of the bottom garment for each style allow for adaptive wear use and assist with pulling on the garment for dressing purposes. (On April 12, 2023, Kohl’s withdrew its request for consideration of the adaptive use of the garments.) According to Kohl’s website, the women’s version of Style LH33P200RD is marketed as adaptive sleepwear pajamas. See Kohl’s, Women’s LC Lauren Conrad Jammies for Your Families Adaptive Holiday Village Pajama Set, https://www.kohls.com/product/prd-5621638/womens-lc-lauren-conrad-jammies-for-your-families-adaptive-holiday-village-pajama-set.jsp?pfm=bdrecs-WebStore-PDP-Horizontal1-b1156-299&bdrecsId=7930302c-5500-4343-bf6d-9b028ed54f3f (last visited Apr. 11, 2023).
In its ruling request, Kohl’s explained that the garments are classified under heading 6107, HTSUS, as cotton knit sleepwear pajamas.
ISSUE:
What is the tariff classification of the two styles of men’s cotton knit pajamas?
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2023 HTSUS provision under consideration is as follows:
6103 Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted:
* * *
6107 Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted:
Nightshirts and pajamas:
Of cotton …
* * *
Note 3 to Chapter 61, HTSUS, provides in pertinent part:
For purposes of headings 6103 and 6104:
The term “ensemble” means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
One garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
One or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size. The term ‘ensemble” does not apply to track suits or ski-suits of heading 6112.
* * *
The products at issue are two styles of men’s pajamas, constructed of 100% cotton knit fabric. Both styles consist of a top and bottom, constructed of the same cotton knit fabric featuring the same designs on the top and bottom of their respective styles. The pants of both styles feature three belt loops located on the sides and back of the garment. There are no belt loops featured on the front of the garment. Both styles are designed and marketed as sleepwear pajamas.
At the outset, we must determine whether the garments are loungewear under heading 6103, HTSUS, or sleepwear under heading 6107, HTSUS. There is a distinction between sleepwear pajamas and loungewear, which are garments that can be worn for sleeping, in addition to other activities. The Court of International Trade (“C.I.T.”) articulates that a garment’s primary use for a private activity (i.e., sleeping) is dispositive in classifying a garment as sleepwear pajamas under heading 6107, HTSUS. See Int’l Home Textile, Inc. v. United States, 21 C.I.T. 280, 282 (1997), aff’d, 153 F.3d 1378 (Fed. Cir. 1998). Sleepwear is “characterized by a sense of privateness (underpants and briefs) or private activity (sleeping, bathing, and dressing).” Id. Conversely, garments constructed, designed, and marketed to be worn at informal social occasions in and around the home rather than sleeping are designated as loungewear. Id.
In Headquarters Ruling Letter (“HQ”) H323156, dated March 1, 2022, we applied four factors in determining whether a garment is considered sleepwear or outerwear (loungewear) for purposes of classification. Specifically, we examined: (1) the garment’s physical characteristics (i.e., type of fabric used, degree of comfortability and translucency of the fabric); (2) the environment of sale (such as advertising, marketing, and the expectations of the ultimate purchaser); (3) recognition in the trade of use of virtually identical merchandise; and (4) other extrinsic evidence such as documentation incidental to the purchase and sale of the merchandise (i.e., purchase orders, invoices, and other internal documentation). In that ruling, we considered all four factors because the garment was not clearly recognizable as sleepwear or outerwear (loungewear) based on its physical characteristics. By applying these factors in HQ H323156, we determined that a pair of men’s pants were sleepwear and classified under heading 6107, HTSUS. We recached this conclusion based on the pants composition of a lightweight blend of cotton and polyester; the marketing/advertising materials; Internet searches of virtually identical merchandise with similar fabric construction; and documentation relating to the purchase and sale of the merchandise, which all demonstrated that the pants were designed and marketed to consumers as sleepwear pants.
In examining the physical characteristics of the garments at issue, the two styles of men’s pajamas consist of a cotton knit long sleeve top and a cotton knit pant bottom, constructed from identical fabric for their respective styles. Style LH23R887RD features a blue star design on the fabric, and Style LH33P200RD features a holiday village themed design on the fabric, which appear to be more traditional of sleepwear than traditional men’s outerwear (loungewear). The 100% cotton knit fabric is soft to the touch and includes seams that, on the internal side of the fabric are soft to the touch and on the external face of the fabric are exposed. There is a degree of comfortability present in the composition of both styles that makes it possible for the garments to be worn for sleeping and for non-sleep activities around the home. While there are three belt loops on each of the styles’ bottoms, the absence of belt loops on the front of the bottoms indicates that it is not analogous to traditional outerwear (loungewear) bottoms, for which belt loops located on the circumference of the waistband serve a stylistic purpose as well as a utility purpose for a belt to tighten the waistband. Based on these characteristics, it appears the primary use of the garments is for sleeping.
In examining the environment of sale of the garments, we note that one style contains the brand name and the term “Intimates” printed on the fabric inside the garment, and the other style contains the brand name and the term “Sleepwear” printed on the fabric inside the garment. Kohl’s represented that the two styles are designed and marketed to be men’s sleepwear pajamas. An Internet search of the pajamas on Kohl’s website also revealed that the same merchandise for women is marketed as sleepwear. See Kohl’s, Women’s LC Lauren Conrad Jammies for Your Families Adaptive Holiday Village Pajama Set, https://www.kohls.com/product/prd-5621638/womens-lc-lauren-conrad-jammies-for-your-families-adaptive-holiday-village-pajama-set.jsp?pfm=bdrecs-WebStore-PDP-Horizontal1-b1156-299&bdrecsId=7930302c-5500-4343-bf6d-9b028ed54f3f (last visited Apr. 11, 2023). Therefore, it is evident that the two styles of men’s pajamas at issue are designed, marketed, and sold as sleepwear to consumers.
Similar to HQ H323156, we examined the physical characteristics and environment of sale to determine if the men’s pants are sleepwear. We find that there is no ambiguity in review of the physical characteristics of the subject men’s pajamas, including its composition of 100% cotton knit fabric and design features. Similarly, we find no ambiguity in review of the marketing of the pajamas as sleepwear as well as the same garments for women being sold as sleepwear. These findings make the garments at issue recognizable as sleepwear. Therefore, we determine that the two styles of men’s pajamas are sleepwear classified under heading 6107, HTSUS.
HOLDING:
By applying GRI 1, the two styles of men’s pajamas at issue are classified under heading 6107, HTSUS, as “Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.” Specifically, the two styles of men’s pajamas are classified in subheading 6107.21.00, HTSUS, as “Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightshirts and pajamas: Of cotton: Men’s.” The 2023 column one general rate of duty is 8.9% 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 internet at: https://hts.usitc.gov/current.
Sincerely,
Sarah Kafka, Chief Food, Textiles, and Marking Branch