CLA-2-61:OT:RR:NC:N3:348
Mr. Scott Leonard
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of garments from China and Ukraine
Dear Mr. Leonard:
In your letter dated September 29, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
The sample submitted, Item 44566, is a woman’s cardigan constructed from 55% linen and 45% cotton slub 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 cardigan features a full front opening without a means of closure, side pockets below the waist (one on either side), and short hemmed sleeves. The garment extends to below the waist.
The sample submitted, Item 40308, is a pair of woman’s sleepwear pants constructed from 100% cotton knit fabric. The loose fitting, high waisted, pull-on garment features hemmed leg openings.
The sample submitted, Item 43967, is a woman’s sleepwear top constructed from 100% cotton knit fabric. The garment features hemmed arm openings and a hemmed bottom.
The sample submitted, Item 43966, is a pair of woman’s sleepwear shorts constructed of 100% cotton knit fabric. The garment feaures a covered elastic waistband with a drawstring and hemmed leg openings.
Although you have described Items 40308, 43967, and 43966 as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore Items 40308, 43967, and 43966 will be considered sleepwear, and classified in heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). Item 44566, however, is not considered sleepwear. It is indistinguishable from garments generally recognized as loungewear and could be worn in a variety of situations in and around the home.
The applicable subheading for Item 44566 will be 6110.90.9090, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls’. The rate of duty rate will be 6% ad valorem.
The applicable subheading for Items 40308, Item 43967 and Item 43966 will be 6108.91.0030, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division