K80474 K8 Ruling Active

The tariff classification of a woman’s shirt and pants from Vietnam. Dear Ms. Liu:

Issued November 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2011, 6106.20.2010

Headings: 6104, 6106

Product description

The garments are being returned as you requested. Style S62F9030 is a women’s shirt constructed from 100 percent polyester knit fleece fabric with more than ten stitches per centimeter counted in both the horizontal and vertical directions. The shirt has a rounded neckline, long sleeves, a full front opening with a right-over-left snap closure, and a hemmed bottom. Style S62F9031 is a pair of women’s pants constructed from 100 percent polyester knit fleece fabric. The pull-on pants have an elasticized waistband with a drawstring, a fake fly with snaps, and hemmed leg openings. You have referred to these garments as pajamas, however, based both on their appearance, and the manner in which they are marketed, they seem to be capable of multiple uses. As such, these garments will not be classified as sleepwear in heading 6108.

CBP rationale

The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…blouses and shirts, knitted or crocheted: Of man-made fibers. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of synthetic fibers.

Full text

NY K80474 November 19, 2003 CLA-2-61:RR:NC:WA:361 NY K80474 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6106.20.2010 Ms. Alice Liu, Import Manager Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a woman’s shirt and pants from Vietnam. Dear Ms. Liu: In your letter dated October 22, 2003, you requested a classification ruling for a woman’s shirt and pants. The garments are being returned as you requested. Style S62F9030 is a women’s shirt constructed from 100 percent polyester knit fleece fabric with more than ten stitches per centimeter counted in both the horizontal and vertical directions. The shirt has a rounded neckline, long sleeves, a full front opening with a right-over-left snap closure, and a hemmed bottom. Style S62F9031 is a pair of women’s pants constructed from 100 percent polyester knit fleece fabric. The pull-on pants have an elasticized waistband with a drawstring, a fake fly with snaps, and hemmed leg openings. You have referred to these garments as pajamas, however, based both on their appearance, and the manner in which they are marketed, they seem to be capable of multiple uses. As such, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…blouses and shirts, knitted or crocheted: Of man-made fibers. The duty rate will be 32.3 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…trousers…knitted or crocheted: Of synthetic fibers. The duty rate will be 28.4 percent ad valorem. The shirt falls within textile category designation 639; the pants fall within textile category designation 648. Based upon international textile trade agreements products of Vietnam are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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