CLA-2-61:OT:RR:NC:N3:361
Ms. Eileen Family
GEODIS USA, Inc.
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of women’s garments from Indonesia
Dear Ms. Family:
In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of your client Belk International, Inc. The samples will be returned to you, as requested.
Style 232SD7X is a woman’s 3-piece set, marketed and sold together as one unit on hangers with top, and pants connected to the cardigan. The woman’s tank top of style 232SD7X is constructed from 60 percent cotton 40 percent polyester knit fabric. The sleeveless garment features a scoop front neckline, 1¾ inch wide shoulder straps, a scoop rear neckline below the nape of the neck, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.
The woman’s lounge pants of style 232SD7X are constructed from 60 percent cotton, 40 percent polyester knit fabric. The loose-fitting pull-on pants feature a 1inch elasticized waistband, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles.
The woman’s cardigan of style 232SD7X is constructed from 60 percent cotton and 40 percent polyester 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 shawl collar, a full front opening with no means of closure, long hemmed sleeves and a hemmed bottom. The garment extends to below the waist.
Style 234S081 is a woman’s 3-piece set, marketed and sold together as one unit with a ribbon around all three garments. The woman’s tank top of style 234S081 is constructed from 60 percent cotton 40 percent polyester knit fabric. The sleeveless garment features a scoop front neckline, 2 inch wide shoulder straps, a scoop rear neckline below the nape of the neck, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.
The woman’s lounge pants of style 234S081 are constructed from 60 percent cotton, 40 percent polyester knit fabric. The loose-fitting pull-on pants feature a 1 inch elasticized waistband, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles.
The woman’s cardigan of style 234S081 is constructed from 60 percent cotton and 40 percent polyester 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 V shaped front neckline, a full front opening with six button closures, long hemmed sleeves and a hemmed bottom. The garment extends to below the waist.
Style 238S017 is a women’s 2-piece set, marketed and sold together as one unit on hangers with pants connected to the top. The woman’s pullover of style 238S017 is constructed from 94 percent polyester and 6 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 rib knit crew neckline, long hemmed sleeves and a curved hemmed bottom with side vents. The pullover extends to below the waist.
The woman’s lounge pants of style 238S017 are constructed from 94 percent polyester 6 percent polyester knit fabric. The loose-fitting pull-on pants feature a 1inch elasticized waistband, side pockets, and cuff leg openings. The garment extends from the waist to the ankles.
In your correspondence you refer to the garments as sleepwear and state that the garments will be sold in the “Intimate Other” section of department stores. 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. 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 garments can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for the tank tops of styles 232SD7X and 234S081 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton. Women’s or girls’: Other: Tank tops: Women’s”. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the lounge pants of styles 232SD7X and 234S081 will be 6104.62.2011, 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 cotton: Other: Other: Trousers and breeches: Women’s: Other.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for lounge pants of style 238S017 will be 6104.63.2006, 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, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for cardigan of styles 232SD7X and 234S081 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the pullover of style 238S017 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): 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 @.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division