CLA-2-61:OT:RR:NC:N3:361
Ms. Cherry Poulicakos
The TJX Companies, Inc.
300 Value Way
Marlborough, Massachusetts 01752
RE: The tariff classification of a woman’s pants and pullover from China
Dear Ms. Poulicakos:
In your letter dated May 5, 2017, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style AJ04753 is a two-piece garment consisting of a top and pants composed of 80 percent rayon, 15 percent polyester, and 5 percent spandex knit fabric. The tight fitting pull-on pants of style AJ04753 extend from the waist to the ankles and features an elasticized 2 inch waistband, and self-fabric cuff leg openings.
The top of style AJ04753 is a woman’s pullover composed of 80 percent rayon, 15 percent polyester, and 5 percent spandex knit fabric. 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 cowl neck collar, long sleeves with self-fabric cuffs, and a self-fabric banded bottom. The garment extends to below the waist.
In your letter you state style AJ04753 is a two-piece pajama set. 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).
The applicable subheading for the pants of style AJ04753 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (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 and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or thread. The rate of duty will be 28.2 percent.
The applicable subheading for the top of style AJ04753 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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.
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 https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division