CLA-2-62:OT:RR:NC:N3:348
Maggie Miao
Wuxi Asian Front Import and Export Co., Ltd
No. 137-2208 Wuyun Road, Huishan Zone
Wuxi 214174
China
RE: The tariff classification of women’s wearing apparel from China
Dear Ms. Miao:
In your letter dated August 18, 2025, you requested a tariff classification and country of origin ruling on
behalf of Home Depot U.S.A., Inc., d/b/a The Company Store. Your sample will be returned.
The submitted sample, Style 60025T, consists of a women’s Henley knit top and a woven bottom. The upper
body garment is constructed from 48% cotton, 48% modal, 4% spandex knit fabric. The fabric measures at
least ten or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends
from the shoulders to below the waist and features a Henley neckline, a right-over-left, partial front opening
with a three-button closure on the placket; long, hemmed sleeves; and a curved, hemmed bottom. The pants
are constructed from 100% cotton woven flannel fabric featuring a covered elastic waistband with a tunneled
drawstring; side seam pockets and hemmed elasticized leg openings and no fly opening.
You state that 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, the knit top’s appearance is ambiguous and does not clearly demonstrate its use as
such.
For Style 60025T- knit Henley top, garments of this style and construction are considered multi-use lounge
wear garments that may be worn in a variety of informal situations in and around the home. As such, the
Henley top is not classified as sleepwear, which is limited to garments that are designed for wear only to bed
for sleeping.
For Style 60025T- woven bottoms, based on our examination, we agree that they are designed, marketed and
sold as sleepwear and will be principally used as such. We believe the cut, design, fabrication are indicative
of sleepwear garments.
The applicable subheading for Style 60025T-Henley top will be 6106.20.0020, HTSUS, which provides for
Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made: Women’s. The general rate of duty
will be 32 percent ad valorem.
The applicable subheading for Style 60025T- bottoms will be 6208.91.3010, HTSUS, which provides for
Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas,
negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Women’s. The duty rate
will be 11.2% ad valorem.
You state that the fabric of style 60025T is knit in China, and that it is cut, sewn, and assembled to create the
pullover in China.
You state the griege woven flannel fabric is manufactured in Pakistan and shipped to China. In China, the
flannel fabric is printed, cut, sewn and assembled to create the bottoms.
The pullover and bottoms are exported from China to the United States.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8,
1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for
consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published
in the Federal Register on September 5, 1995, implements Section 334 (60 FR 46188). Section 334 of the
URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000,
and section 102.21 was amended accordingly (68 Fed. Reg. 8711). Thus, the country of origin of a textile or
apparel product shall be determined by the sequential application of the general rules set forth in paragraphs
(c)(1) through (5) of Section 102.21.
Paragraph (c)(1) states: “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the pullover is wholly
produced in a single country; i,e., China, the country of origin of the pullover is China as per Section
102.21(c)(1).
As the bottoms are not wholly obtained or produced in a single country, territory or insular possession,
paragraph (c)(1) is inapplicable to the bottoms.
Paragraph (c)(2) states: “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each foreign material incorporated in that good underwent an applicable change
in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this
section.” Although the garment contains foreign material Paragraph (c)(2) is inapplicable because this section
does not provide a tariff shift for heading 6208.
Paragraph (c)(3) states, Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) or (2) of this section: If the good was knit to shape, the country of origin of the good is
the single country, territory, or insular possession in which the good was knit; or Except for fabrics of chapter
59 and goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings
6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly
assembled in a single country, territory, or insular possession, the country of origin of the good is the country,
territory, or insular possession in which the good was wholly assembled.
As Style 60025T- woven bottoms are not knit to shape, and the goods are wholly assembled in a single
country, that is China, the country of origin is conferred in China as per Section 102.21(c)(3)(ii).
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6106.20.0020 and 6208.91.3010, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6106.20.0020 and 6208.91.3010, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6106.20.0020 and 6208.91.3010, 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 subheading 6106.20.0020 and 6208.91.3010, 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific
shipment or product.
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 Rosemarie Hayward at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division