The tariff classification of a men’s knit pullover and a men’s woven lounge pant from China.

N146115 March 4, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6203.42.4016 Mr. Daniel Corlew Woolrich, Inc. Two Mill Street Woolrich, PA 17779 RE: The tariff classification of a men’s knit pullover and a men’s woven lounge pant from China. Dear Mr. Corlew: In your letter dated January 26, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Style 7520 consists of a men’s knit pullover and a pair of men’s flannel pants. The pullover top of Style 7520 is a cut and sewn garment constructed from 100% cotton, finely knit, jersey fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; long, loose fitting, hemmed sleeves; and a straight, hemmed bottom. The bottom of Style 7520 is a pair of pull-on pants constructed from 100% cotton, woven flannel fabric. The pants have a tunnel elastic waistband with an outside drawstring; side seam pockets; and hemmed leg openings. The top and the pants are folded together over cardboard, tied together with twill tape, and sold at retail as a set. Hangtags attached to the left sleeve of the pullover provide the brand name, the bar code, the size, and the identifier “MNS CZY FLNNL PJ SET”. Although the garments are identified as a pajama set, garments of this style and construction are 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. Headquarters Ruling H017426 of November 20, 2007 provides guidance regarding the classification of this merchandise. Following Section XI, Note 14, textile garments of different headings are classified in their own headings even if put up in sets for retail sale. Consequently, the applicable subheading for the knit pullover of Style 7520 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'. The duty rate is 16.5% ad valorem. The applicable subheading for the pants of Style 7520 will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% 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