CLA-2-61:OT:RR:NC:N3:356
Mr. Mark Franklin
Delmar International Inc.
One Cross Island Plaza, Suite 115
Rosedale, NY 11422
RE: The tariff classification of a men’s knit pullover garment from Pakistan.
Dear Mr. Franklin:
In your letter dated June 3, 2011, you requested a tariff classification ruling on behalf of USA Underwear LLC. As requested, your sample will be returned.
Style RE2943 is a men’s pullover garment constructed from 60% cotton, 40% polyester, waffle knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. Style RE2943 has a rib knit crew neckline; long, hemmed sleeves; a heat seal logo on the lower left front panel and on the left sleeve; and a straight, hemmed bottom.
Although you request classification of Style RE2943 in HTSUS 6107.91.0030 as sleepwear, garments of this style and construction are multi-use garments that can be worn in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear only to bed for sleeping.
Consequently, the applicable subheading for Style RE2943 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 the 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