CLA-2-61:OT:RR:NC:N3:348
Ms. Daniela Caliari
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of men’s and women’s garments from Bangladesh and India.
Dear Ms. Caliari:
In your letter, dated, May 4, 2015, on behalf of your client, Primark, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 999796, imported from Bangladesh, consists of a lounge shirt and a pair of men’s lounge pants. The lounge shirt is constructed from 100% cotton, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 30 stitches per linear centimeter counted in the vertical direction. The shirt has a Henley neckline and features a partial front opening with three button closures; hemmed, long sleeves with contrasting color stitching at the bottom; a left patch pocket with a single button closure; and a straight, hemmed bottom with contrasting color stitching. The lounge pants are constructed from 100% cotton, yarn dyed, woven fabric. The pants are pull-on and feature a tunnel elastic waistband with an outside drawstring; side seam pockets; and hemmed legs.
Style 0057113, imported from India, is a women’s pajama set. The pajama top is constructed from 100% cotton knit fabric and features a round neckline, short sleeves and a hemmed bottom. The pajama bottom is constructed from 98% cotton 2% polyester knit fabric and features a 1½ inch elasticized waistband with a faux drawstring and long hemmed legs. The garments are folded, swift tacked together and packaged as a set with a ribbon and cardboard tag that states, “Love Cotton Pyjama”.
Style 0134705, imported from India, is a women’s pajama set. The pajama top is constructed from 100% cotton knit fabric and features a round neckline, short sleeves and a hemmed bottom. The pajama bottom is constructed from 100% cotton knit fabric and features a 1¾ inch elasticized waistband with a faux drawstring, and long legs with a 1¾ inch elasticized cuffed bottom. The garments are folded, swift tacked together and packaged as a set with a ribbon and cardboard tag that states, “Disney”.
Style 0057501, imported from India, is a women’s pajama set. The pajama top is constructed from 100% cotton knit fabric and features a round neckline, short sleeves and a hemmed bottom. The pajama bottom is constructed from 98% cotton 2% polyester knit fabric and features a 1¾ inch elasticized waistband with a faux drawstring, long legs and a 1¾ inch elasticized cuffed bottom. The garments are folded, and packaged together as a set.
Based on appearance as well as marketing, Styles 0134705 and 0057501 are considered sleepwear and classified in heading 6108.
The applicable subheading for styles 0134705 and 0057501 will be 6108.31.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Women's. The rate of duty will be 8.5% ad valorem.
In your correspondence, you refer to Style 999796 as sleepwear and state that the garments will be sold in the sleepwear section of the department store. The two garments are tied together with twill tape and are identified with a cardboard tag that states “Loungewear.” Garments of this style and construction, however, are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping
In addition, Section XI, Note 14 states that “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.”
The applicable subheading for Style 999796 (lounge shirt) will be 6105.10.0010, HTSUS, which provides for: men’s or boys’ shirts, of cotton: men’s. The duty rate is 19.7% ad valorem.
The applicable subheading for Style 999796 (lounge pants) 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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division