CLA-2-62:OT:RR:NC:N3:348
Ms. Kendall Ratliff
Hanes
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of men’s sleepwear from various countries
Dear Ms. Ratliff:
In your letter September 13, 2022, you requested a tariff classification ruling. The sample will be returned to you as requested.
Style P562F2 is a men’s pajama top and bottom. Both garments are constructed from 100% cotton woven fabric that have two or more colors in the warp and/or filling. The top has a self-fabric spread collar; a full front opening with five button closures; long, hemmed sleeves; a patch pocket with an embroidered logo on the left chest; and a straight, hemmed bottom. The pants feature a covered elastic waistband with a tunneled drawstring; a fly front with a single button closure; side seam pockets and hemmed legs.
You state that these garments will be imported under one style number as a set and as separates in uneven numbers. You also state the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. The label on the inside of all the garments will state, “Sleepwear.” Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided documentation to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6207, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style P562F2-imported as a set will be 6207.21.0010, HTSUS, which provides for: men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s. The duty rate will be 8.9% ad valorem.
The applicable subheading for Style P562F2-imported separately will be 6207.91.3010, HTSUS, which provides for men’s or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6207.21.0010 and 6207.91.3010, 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 6207.21.0010 and 6207.91.3010, 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, including information on exclusions and their effective dates, 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 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division