CLA-2-61:OT:RR:NC:N3:356
Ms. Anu Priya
Hatley Little Blue House
4001 Blvd. Côte-Vertu Ouest, Saint-Laurent Québec H4R 1R5 Canada
RE: The tariff classification of a men’s upper body garment from India
Dear Ms. Priya:
In your letter dated October 19, 2023, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your submitted sample will be retained in our office.
Style TSUBLCK002 is a men’s upper body garment constructed from 100% cotton, waffle knit fabric. The fabric measures 18 stitches per linear centimeter in the horizontal direction and 20 stitches per linear centimeter in the vertical direction, counted on an area measuring at least 10 centimeters by 10 centimeters. Style TSUBLCK002 features a Henley neckline, a left-over-right, partial front opening with three button closures on the placket; long, hemmed sleeves; a contrasting fabric patch pocket on the left chest; fabric tape at the inner rear neckline; and a straight, hemmed bottom.
In your correspondence, you refer to Style TSUBLCK002 as sleepwear and state that the garment will be sold as part of coordinating separates. Garments of this style and construction, however, are considered multi-use loungewear garments that may be worn in a variety of informal situations in and around the home. As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
Consequently, the applicable subheading for Style TSUBLCK002 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, knitted or crocheted: Of cotton: Men’s. The rate of duty will be 19.7 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division