CLA-2:RR:NC:TA:N3:356 J88426

Ms. Mary Reynics
Tommy Hilfiger USA, Inc. (DBA) DSK Industries Inc.
35 Henry Street
Secaucus, NJ 07094

RE: The tariff classification of men’s knit garments from India.

Dear Ms. Reynics:

In your letter dated September 8, 2003, you requested a tariff classification ruling for four styles of knit garments. As requested, your samples will be returned. Style S80223294 is a men’s pullover garment constructed from 100 percent cotton, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline; long, loose fitting, hemmed sleeves; narrow piping at the armholes and the shoulder seams; a small embroidered logo on the lower left portion of the front panel; and a straight, hemmed bottom.

Style S82912786 is a pair of men’s pants constructed from 100 percent cotton, jersey knit fabric. The pants feature a tunnel elastic waistband with an outside drawstring; a one button fly; side seam pockets; an embroidered logo on the left hip below the waistband; a large screen print on the left leg; and hemmed leg openings.

Although you refer to the submitted garments as sleepwear, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments designed for wear only to bed.

Your inquiry does not provide sufficient information for us to provide a classification ruling for Styles S80223281 and S82912776. Your request for a classification ruling should include information demonstrating how the items will be packaged, marketed and displayed for retail sale, including labeling information, retail advertising, and promotional information (such as catalogs, newspapers or magazine advertisements, store circulars, etc.)

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please return the samples and all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

The applicable subheading for Style S80223294 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.9 percent ad valorem.

The applicable subheading for Style S82912786 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts, knitted or crocheted: of cotton: trousers … men’s. The rate of duty will be 16.2 percent ad valorem.

Style S80223294 falls within textile category designation 338. Style S82912786 falls within textile category designation 347. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division