CLA-2-61:OT:RR:NC:N3:356
Ms. Flora Torres
Sugartown Worldwide, LLC
320 South Commerce Drive
Lyons, GA 30436
RE: The tariff classification of women’s knit garments from Sri Lanka
Dear Ms. Torres:
In your letter dated April 6, 2026, you requested a tariff classification ruling. Your submitted samples will be
returned as requested.
Style 014483 is a pair of women’s pants constructed from 95 percent polyester and 5 percent spandex knit
fabric. The pull-on pants feature an elasticized waistband with a drawstring and hemmed leg openings.
Style 017335 is a pair of women’s shorts constructed from 95 polyester and 5 spandex knit fabric. The
pull-on shorts fall above the knee and feature an elasticized waistband; a faux front opening with two
non-functional buttons on the placket; and ruffled leg openings.
Style 020337 is a women’s upper body garment constructed from 95 percent polyester and 5 percent spandex
knit fabric. The outer surface of the garment’s fabric measures 10 or more stitches per linear centimeter in
both the horizontal and vertical 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 five button closures; long,
hemmed sleeves; and a straight, hemmed bottom.
Style 020338 is a women’s tank top constructed from 95 percent polyester and 5 percent spandex knit fabric.
The garment extends from the shoulders to below the waist and features a scoop neckline; a low rear
neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; shoulder
straps measuring 1¾ inches in width; a patch pocket on the left chest; and a straight, hemmed bottom.
Style 023704 is a women’s upper body garment constructed from 95 percent polyester and 5 percent spandex
knit fabric. The loose-fitting garment features 5/8-inch wide shoulder straps; limited upper body coverage; a
shirred neckline that extends straight across between the shoulder straps in the front and back of the garment;
a bow at the center front neckline; and a straight, hemmed bottom.
In your correspondence, you refer to the garments as sleepwear. Garments of this style and construction,
however, are considered multi-use loungewear 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. The garments can easily make the transition
from inside the home (in a private setting) to outside the home (and a more social environment). As such,
these garments are not classifiable as sleepwear, which is limited to garments that are designed for wear only
to bed for sleeping.
The applicable subheading for Style 014483 will be 6104.63.2006, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for: Women’s or girls’… trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Other: Trousers and breeches:
Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The general rate of
duty will be 28.2 general percent ad valorem.
The applicable subheading for Style 017335 will be 6104.63.2030, HTSUS, which provides for: Women’s or
girls’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of
synthetic fibers: Other: Other: Shorts: Women’s. The general rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style 020337 will be 6106.20.2010, HTSUS, which provides for: Women’s or
girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The general rate of
duty will be 32 percent ad valorem.
The applicable subheading for Style 020338 will be 6109.90.1065, HTSUS, which provides for: T-shirts,
tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers:
Women’s or girls’: Tank tops and singlets: Women’s. The general rate of duty will be 32 percent ad
valorem.
The applicalbe subheading for Style 023704 will be 6114.30.1020, HTSUS, which provides for: Other
garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The general rate of duty will
be 28.2 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division