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N107058 N1 Ruling Active

The tariff classification of a men’s knit pullover garment from Macau.

Issued June 11, 2010 by U.S. Customs and Border Protection.

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N1 N107058 (June 11, 2010)

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

As requested, your sample will be returned. Style M4438 is a men’s pullover garment that is cut and sewn from 100% cotton, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; non-functional stitching on the armhole seams and the side seams; and a straight, hemmed bottom. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, they are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.

Full text

N107058 June 11, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of a men’s knit pullover garment from Macau. Dear Ms. Downing: In your letter dated May 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style M4438 is a men’s pullover garment that is cut and sewn from 100% cotton, finely knit jersey fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; non-functional stitching on the armhole seams and the side seams; and a straight, hemmed bottom. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, they 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 M4438 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other; other; other; other; men’s or boys’: other.. The duty rate is 16.5% 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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