CLA-2-61:OT:RR:NC:N3:356
Ms. Margaret Panayiotou
Metro Customs Brokers
1 Lincoln Boulevard, Suite 202
Rouses Point, NY 11279
RE: The tariff classification of men’s trousers from Pakistan and men’s upper body garments from Bangladesh
Dear Ms. Panayiotou:
In your letter dated March 30, 2021 you requested a tariff classification ruling on behalf of your client, Kouper-FKS Industries, Inc. As requested, your samples will be returned.
Style FM7421B is a pair of men’s trousers constructed from 60% cotton and 40% polyester knit fabric that is brushed on its inside surface. Style FM7421B features an elasticized rib knit waistband with an outside draswstring, a fly front opening with a one-button closure that is covered with a placket, inset pockets at the waist, a patch pocket on the upper right back panel, a logo on the lower outer left leg, and leg openings with rib knit bottoms.
Style FM7698 is a men’s pullover constructed from 100% cotton slub jersey knit fabric that measures 30 stitches per two centimeters in the direction the stitches are formed. Style FM7698 features a rib knit crew neckline, short, hemmed sleeves, a printed logo on the center chest, a narrow woven fabric strip sewn into the center rear neckline, and a straight, hemmed bottom with side seam slits. Narrow woven fabric strips with printed logos are sewn along each side of each of these slits.
Style FM7722 is a men’s pullover constructed from 95% polyester, 5% spandex knit fabric that measures 35 stitches per two centimeters in the direction the stitches are formed. Style FM7722 is sleeveless and features a round front neckline, a straight rear neckline that does not fall below the nape of the neck, oversized armholes with shoulder straps that measure approximately 3 inches in width, self-fabric capping at the neckline and armholes, narrow woven fabric strips with printed logos sewn along the top of each shoulder strap, a narrow woven fabric strip sewn into the inner rear neckline, a printed logo at the lower left side of the garment, and a straight, hemmed bottom.
In your correspondence, you refer to the garments as sleepwear and state that they will be sold in the “Sleepwear” section of the store. Garments of this style and construction, however, are considered multi-use loungewear 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 Style FM7421B will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of cotton: Trousers, breeches and shorts: Trousers and breeches: Men’s. The rate of duty will be 16.1% ad valorem.
The applicable subheading for Style FM7698 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style FM7722 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: 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 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 maryalice.nowak.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division