CLA-2-61:OT:RR:NC:N3:356
Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS4202 Plano, TX 75024
RE: The tariff classification of men’s upper body garments from China
Dear Ms. Nabors:
In your letter dated August 2, 2019, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 173857 is a men’s T-shirt constructed from 60% cotton, 40% polyester, jersey knit fabric that weigh 185 grams per square meter. Style 173857 features a rib knit crew neckline, short, hemmed sleeves, a patch pocket on the left chest, and a straight, hemmed bottom.
Style 169912 is a men’s upper body garment constructed from 60% cotton, 40% polyester, jersey knit fabric that weigh 185 grams per square meter. Style 169912 features a rib knit crew neckline, long, hemmed sleeves, a patch pocket on the left chest, and a straight, hemmed bottom.
You refer to these garments as sleepwear and suggest classifcaiton under 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Sleepwear. However, 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 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 Style 173857 will be 6109.10.0012, HTSUS, which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other T-shirts: Men’s. The rate of duty will be 16.5% ad valorem.
The applicable subheading for Style 169912 will be 6109.10.0027, HTSUS, which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other. The rate of duty will be 16.5% 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 the 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division