CLA-2-61:OT:RR:NC:N3:358
Ms. Laty Chaykeo
Ascena Retail Group, Inc.
112 Heritage Drive
Pataskala, OH 43062
RE: The tariff classification of a garment from China
Dear Ms. Chaykeo:
In your letter dated August 16, 2018, you requested a tariff classification ruling.
Style 161993 is a girl’s pullover constructed from 100% polyester knit fabric. The garment features a round neckline, a hood, long hemmed sleeves and a hemmed bottom. The fabric has raised fibers which give it fleece-like characteristics and a soft hand; it has sewn on sequins in the design of the words “SNOW BUNNY” on the front of the garment.
You indicate that this garment will be displayed and marketed alongside other sleepwear products and will feature a “SLEEPOVER” label; the garment is to be sold in Justice retail stores. Your submission includes the intended pictures of tags and labels.
In your letter you suggest classification under subheading 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Girls’.
Although you refer to this garment as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of this garment which indicates it was designed primarily for wear to bed. The garment at issue may be worn to bed for sleeping, however, it is our opinion that its principal use is for “home comfort” and lounging. The garment can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment).
The applicable subheading for style #161993 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: Other. The applicable rate of duty will be 32 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division