CLA-2-62:OT:RR:NC:N3:348
Maggie Miao
Wuxi Asian Front Import and Export Co., Ltd
No. 137-2208 Wuyun Road, Huishan Zone
Wuxi 214174
China
RE: The tariff classification of men’s sleepwear from China
Dear Ms. Miao:
In your letter dated August 18, 2025, you requested a tariff classification and country of origin ruling on
behalf of Home Depot U.S.A., Inc., d/b/a The Company Store. Your sample will be returned.
Style 60021C is a men’s pajama top and bottom. Both garments are constructed from 100% cotton woven
fabric. The top has a notched collar; a full front opening secured with five button closures; long, hemmed
sleeves; a patch pocket on the left chest; and a straight, hemmed bottom. The pants feature a covered elastic
waistband with a tunneled drawstring; side seam pockets and hemmed legs. The pajama top has contrasting
piping around the collar, the full front opening and the sleeve cuffs. The pajama bottom has contrasting
piping around the cuffs of the hemmed legs.
The applicable subheading for Style 60021C-imported as a set will be 6207.21.0030, HTSUS, which
provides for Men’s or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes,
dressing gowns and similar articles: Nightshirts and pajamas: Of cotton: Other: Men’s. The duty rate will be
8.9% ad valorem.
You state the greige fabric is manufactured in Pakistan and shipped to China. In China, the fabric is cut,
sewn and assembled to create the garments and exported to the United States.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8,
1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for
consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published
in the Federal Register on September 5, 1995, implements Section 334 (60 FR 46188). Section 334 of the
URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000,
and section 102.21 was amended accordingly (68 Fed. Reg. 8711). Thus, the country of origin of a textile or
apparel product shall be determined by the sequential application of the general rules set forth in paragraphs
(c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states: “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is
inapplicable.
Paragraph (c)(2) states: “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each foreign material incorporated in that good underwent an applicable change
in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this
section.” Although the garment contains foreign material Paragraph (c)(2) is inapplicable because this section
does not provide a tariff shift for heading 6207.
Paragraph (c)(3) states, Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) or (2) of this section: If the good was knit to shape, the country of origin of the good is
the single country, territory, or insular possession in which the good was knit; or Except for fabrics of chapter
59 and goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings
6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly
assembled in a single country, territory, or insular possession, the country of origin of the good is the country,
territory, or insular possession in which the good was wholly assembled.
As Style 60021C is not knit to shape, and the good was wholly assembled in a single country, that is China,
country of origin is conferred in China as per Section 102.21(c)(3)(ii).
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 6207.21.0030, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6207.21.0030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6207.21.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 6207.21.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division