CLA-2-62:OT:RR:NC:N3:348
Alan Woodruff
BLST Blair LLC
220 Hickory St. #800 Warren, PA 16366
RE: The tariff classification of sleepwear from India
Dear Mr. Woodruff:
In your letter dated January 3, 2023, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The sample submitted, Style 612036, is a pair of men’s sleep pants. The garment is constructed from 100% cotton woven flannel fabric. The pants feature a covered elastic waistband with a functional drawstring, a fly front opening with a single button closure, side seam pockets, and long legs with hemmed bottoms. 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 supporting marketing information to substantiate this claim. Therefore, these garments will be considered sleepwear.
You suggested classification under subheading 6107.91, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Cotton or 6103.42, HTSUS, which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Cotton. We disagree with these proposed classifications. The garment is more specifically provided for under subheading 6207.91 as sleepwear.
The applicable subheading for the Style 612036 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.
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
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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division