CLA-2-61:OT:RR:NC:N3:361
Ms. Elena Hearn
Janel Group, Inc.
470 Main Street
Pawtucket, Rhode Island 02860
RE: The tariff classification of women’s garments from China
Dear Ms. Hearn:
In your letter dated June 5, 2018 but received in our office June 15, 2018, you requested a tariff classification ruling on behalf of your client Coldwater Creek. Sample 14486 will be retained for our files; all other samples will be returned to you, as requested.
Style 14027 (Article 2b) is a pair of women’s loose-fitting lounge pants constructed from 95 percent rayon and 5 percent spandex knit fabric. The pull-on pants feature a 1 inch tunnel elasticized waistband with an outside drawstring, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles.
Style 13149 (Article 1a) is a woman’s shirt constructed from 57 percent cotton, 38 percent rayon, and 5 percent spandex fine rib knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a Henley neckline, long sleeves, a crocheted lace appliqued to 4½ inch rib knit cuffs, a partial center front opening with a 5-button closure, and a curved hemmed bottom.
Style 14486 (Article 2a) is a woman’s pullover constructed from 95 percent rayon and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a scooped neckline with lace trim, short hemmed sleeves (which may have long hemmed sleeves when sold during cold weather), and a hemmed bottom. Additional features include pin-tucking on the front panel below the neckline and a sweat patch on the upper back panel. The pullover extends to below the waist.
Style 13151 (Article 1b) is a pair of woman’s trousers constructed from 100 percent cotton woven fabric. The pull-on trousers extend from the waist to the ankles and feature an elasticized waistband, a tie at the waist, two side pockets, and hemmed leg openings.
Although you refer to these garments as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of these garments which indicate that they were designed primarily for wear to bed. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The tops and bottoms can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment).
Consequently, the applicable subheading for style 14027 will be 6104.69.2030, Harmonized Tariff Schedule of the United States (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 other textile materials: Of artificial fibers: Trousers, breeches and shorts. Other: Trousers and breeches. The rate of duty will be 28.2 percent ad valorem
The applicable subheading for style 13149 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 percent ad valorem.
The applicable subheading for style 14486 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style 13151 will be 6204.62.8021, 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: Other: Women’s trousers and breeches: Other. The rate of duty will be 16.6 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 https://hts.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 @.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division