CLA-2-61:OT:RR:NC:WA:356

Ms. Kathy Guyer-Martin
Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a men’s knit pullover garment from Pakistan.

Dear Ms. Guyer-Martin and Ms. Carothers:

In your letter dated August 11, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style P377 is a men’s pullover garment constructed from 100% cotton, waffle knit fabric that measures 48 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; long sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight, hemmed bottom.

Although you identify this garment 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, it is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.

The applicable subheading for Style P377 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: other: men's or boys'. The duty rate is 16.5% 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