CLA-2-61:OT:RR:NC:WA:356
Ms. Amy Bloom
Life is good, Company
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of men’s knit garments from Macau.
Dear Ms. Bloom:
In your letter dated October 9, 2009, you requested a tariff classification ruling. Your samples are being retained for our files.
Style F10-M4308 is a men’s upper body garment that is cut and sewn from 100% cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; short sleeves with reverse hems; non-functional overlock stitching on the shoulders and armholes; and a reverse hem bottom.
Style F10-M4309 is a pair of men’s lounge pants constructed from 100% cotton, finely knit jersey fabric. The garment has a jacquard elastic waistband; a fly front opening; side seam pockets; and hemmed legs. The short, deep fly opening is impractical for its intended use and is positioned high on the front rise so that modesty is not compromised.
Although you identify these garments as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, they 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 F10-M4308 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (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 duty rate is 16.5% ad valorem.
The applicable subheading for Style F10-M4309 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 16.1% 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 http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division