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The tariff classification of a men’s knit garment from Pakistan.
Issued September 24, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N120820 (September 24, 2010)
Tariff classification
Product description
Your sample is being retained for our files. Style PL77 is a men’s pullover garment constructed from 100% cotton, finely knit, brushed jersey fabric that measures 26 stitches per 2 centimeters counted in the horizontal direction. The fabric weight is 195 grams per square meter. Style PL77 is cut and sewn and features contrasting color rib knit capping on the neckline; short, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. Although you identify Style PL77 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, Style PL77 is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The heavily brushed knit fabric is considered a conspicuous non-T-shirt feature. Consequently,
CBP rationale
the applicable subheading for Style PL77 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: men’s or boys’: other.
Full text
N120820 September 24, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110. 20.2069 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment from Pakistan. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated August 24, 2010, you requested a tariff classification ruling. Your sample is being retained for our files. Style PL77 is a men’s pullover garment constructed from 100% cotton, finely knit, brushed jersey fabric that measures 26 stitches per 2 centimeters counted in the horizontal direction. The fabric weight is 195 grams per square meter. Style PL77 is cut and sewn and features contrasting color rib knit capping on the neckline; short, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. Although you identify Style PL77 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, Style PL77 is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The heavily brushed knit fabric is considered a conspicuous non-T-shirt feature. Consequently, the applicable subheading for Style PL77 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: men’s or boys’: other. The duty rate will be 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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