CLA-2-61:OT:RR:NC:N3:361
Ms. Heather Ewald
Hanesbrands Incorporated
1000 East Hanes Mills Road
Winston-Salem, NC 27105
RE: The tariff classification of women’s knit pants and shorts from various countries.
Dear Ms. Ewald:
In your letter dated October 11, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style HLT209 (INDEV061) is a pair of women’s legging-styled lounge pants constructed from 59 percent cotton, 39 percent viscose rayon and 2 percent spandex knit fabric. The pull-on garment features an exposed elasticized waistband, an embroidered brand name on the waistband, a separately sewn-in front gusset panel, flatlock stitching at the seams, and self-fabric cuffs at the bottom.
Style HLT208 (INDEV059) is a pair of women’s boxer-styled lounge shorts constructed from 59 percent cotton, 39 percent viscose rayon and 2 percent spandex knit fabric. The pull-on garment features an exposed elasticized waistband, an embroidered brand name on the waistband, a separately sewn-in front gusset panel, flatlock stitching at the seams, and a hemmed bottom.
In your correspondence you refer to the garments as comfywear/sleepwear. Garments of this style and construction, however, are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. As result, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for style HLT209 (INDEV061) will be 6104.62.2011, Harmonized Tariff Schedule of the United States (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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other.” The duty rate will be 14.9 percent ad valorem.
The applicable subheading for style HLT208 (INDEV059) will be 6104.62.2030, 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: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Women’s.” The rate of duty will be 14.9 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division