CLA-2-61:OT:RR:NC:N3:359
Ms. Susan Fitch
Wuensche USA Inc.
801 Circle Avenue
Forest Park, IL 60130
RE: The tariff classification of a 4 piece gift set from China
Dear Ms. Fitch:
In your letter dated June 01 2020, you requested a tariff classification of a gift set. The samples in the gift set will be retained for training purposes.
Style 702046 is a four piece gift set which includes: one women’s pullover, one pair of women’s shorts, one eye mask and one pair of socks.
Item one of the gift set is a women’s pullover constructed from 100 percent polyester fleece 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 rib-knit crew collar in a contrasting color, long sleeves with rib-knit cuffs in a contrasting color, and a rib-knit bottom in a contrasting color. The garment reaches to below the waist.
Item two of the gift set is a women’s pair of shorts constructed from 100 percent polyester knit fabric. The pull on shorts feature a 1½ inch elasticized waistband and hemmed curved leg openings.
Item three of the gift set is an eye mask. The outer shell is constructed from 100 percent polyester knit fabric and stuffed with a 1/8 inch layer of foam. The 7.25 X 3.25 inch eye mask has a narrow elastic band sewn onto the back portion of the mask, which wraps over the ears to secure it. The intended use for the eye mask is to place over the eyes to shield them from light.
Item four of the gift set is a woman’s knit sock constructed from 99 percent polyester and 1percent spandex. The sock is crew length as it measures approximately eight inches from the heel to the top of the cuff. The sock features a hemmed cuff, heel, and toe portions in a contrasting color.
In your letter you state the garments will be worn as sleepwear and as loungewear. Based on our examination of the sample and documentation supplied, we find that it is loungewear, or casual clothes that are worn for comfort. Although the garment may be worn to bed for sleeping, it is our opinion that their principal use is for lounging. The garment is not characterized by a sense of privateness as is typical of sleepwear, and the material used to construct them is not sheer or revealing. Nothing precludes the garments from being worn for informal social occasions in and around the home or even outdoors; these garments can easily make the transition from a private setting inside the home to a more social environment outside the home.
Note 13 to Section XI, HTSUSA, requires textile garments of different headings be separately classified in their own headings even if put up in sets for retail sale unless the context otherwise requires. For purposes of Note 13, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.
Consequently, the applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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 shorts of style 702046 will be 6104.63.2030, 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: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the eye mask will be 6307.90.9891, HTSUS, which provides for: Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the socks will be 6115.96.9020, HTSUS, which provides for Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other. The rate of duty will be 14.6 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.30.3059, 6104.63.2030 and 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6110.30.3059, 6104.63.2030 and 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division