CLA-2-61:OT:RR:NC:N3:361
Ms. Daniela Caliari
Barthco International Inc. dba OHL International
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of women’s garments from China and India
Dear Ms. Caliari:
In your letter dated April 26, 2016, you requested a tariff classification ruling on behalf of your client, Primark. The samples will be returned to you, as requested.
Style 2300218 consists of two garments. The upper body garment is a woman’s T-shirt constructed from 100% cotton knit fabric. The garment features a scoop front neckline, short hemmed sleeves, a design on the front panel, and a hemmed bottom. The garment extends to below the waist. The bottom garment is a pair of woman’s pants constructed from 100% cotton woven fabric. The pull-on pants feature an elasticized waistband with a functional drawstring, side pockets, and hemmed leg openings.
Sttyle 7972602 consists of two garments. The upper body garment is a woman’s camisole-style top constructed from 95% cotton, 5% elastane knit fabric and shorts constructed from 100% cotton knit fabric. The sleeveless top features a scoop front neckline, spaghetti shoulder straps and is cut straight across the back from side seam to side seam. The shorts feature a covered elastic waistband, a sewn on bow in the front center, and hemmed leg openings.
Although you state styles 2300218 and 7972602 will be sold in your sleepwear department, the styling and features are consistent with garments worn around the house or dormitory as "loungewear", that is, in non-intimate surroundings. As such, these garments will not be classified as sleepwear in heading 6108, or 6208 Harmonized Tariff Schedule of the United States (HTSUS).
Style 2300218 upper body garment has construction features more specifically provided for as an other garment of 6109. The lower body garment of style 2300218 is more specifically provided for as other trousers of 6204.
Style 7972602 upper body garment lacks sufficient upper body coverage for a garment of 6110, however, has construction features and coverage more specifically provided for as a top 6114. The lower body garment of style 7972602 is more specifically provided for as shorts of 6104.
The applicable subheading for upper body garment of style 2300218 will be 6109.10.0040, (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton. Women’s or girls’: Other: T-shirts: Women’s. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the pants of style 2300218 will be 6204.62.4021, (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s trousers and breeches: Other. The duty rate will be 16.6 percent ad valorem.
The applicable subheading for Style 7972602, upper body garment wil be 6114.20.0010, (HTSUS), which provides for which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8 percent ad valorem.
The applicable subheading for Style 7972602, lower body garment wil be 6104.62.2030, (HTSUS), which provides for Women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Women’s. The duty rate will be 14.9 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 World Wide Web at http://www.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 Antoinette Peek-Williams via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division