The tariff classification of men’s boxed pajamas from Pakistan.

N254613 July 18, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6107.91.0030 Mr. Richard Pignatelli Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of men’s boxed pajamas from Pakistan. Dear Mr. Pignatelli: In your letter dated June 18, 2014, you requested a tariff classification ruling on behalf of your client, United Legwear Company. As requested, your samples are being returned. Style PUMHO1413809 is a pair of men’s boxed pajamas consisting of a knit top and a knit bottom. The pajama top is constructed from 60% cotton, 40% polyester, jersey knit fabric and has a rib knit crew neckline, short hemmed sleeves, a small heat seal logo on the left chest, and a straight hemmed bottom. The pajama bottom is constructed from 60% cotton, 40% polyester, jersey knit fabric and has a jacquard elastic waistband with a logo and the letters “PUMA,” and hemmed leg openings. The top and the bottom are folded together and boxed as a set and will be imported and sold at retail in a cardboard box with a clear acetate window secured with cellophane tape. The box is not designed to be opened until after purchase by the ultimate consumer. The acetate window shows the “PUMA” logo in the middle and shows a sketch of the top and bottom along with a description on the top left side that reads “MEN’S SLEEP SET BOX INCLUDES: SHORT SLEEVE CREW AND KNIT PANT” and the size of the items. A description on the bottom right front below the window reads “MEN’S SLEEP SET” in large, conspicuous, plain block letters. Each side of the box features the “PUMA” logo and shows a sketch of the top and bottom along with a description that reads “MEN’S SLEEP SET BOX INCLUDES: SHORT SLEEVE CREW & KNIT PANT” and the size of the items. The bottom left front below the window reads “sportlifestyle™” which is shown in smaller, plain block letters. The underside of the box reads “MEN’S SLEEP SET BOX INCLUDES: SHORT SLEEVE CREW & KNIT PANT” and shows a sketch of the top and the bottom, a size chart, the brand name, a logo, and a web address. Style PUMHO1414110 is a pair of men’s boxed pajamas consisting of a knit top and a knit bottom. The pajama top is constructed from 60% cotton, 40% polyester, thermal knit fabric and has a rib knit crew neckline, long sleeves with rib knit cuffs, a small heat seal logo on the left chest, and a straight hemmed bottom. The pajama bottom is constructed from 60% cotton, 40% polyester, jersey knit fabric and has a jacquard elastic waistband with a logo and the letters “PUMA,” and hemmed leg openings. The top and the bottom are folded together and boxed as a set and will be imported and sold at retail in a cardboard box with a clear acetate window secured with cellophane tape. The box is not designed to be opened until after purchase by the ultimate consumer. The acetate window shows the “PUMA” logo in the middle and shows a sketch of the top and bottom along with a description on the top left side that reads “MEN’S SLEEP SET BOX INCLUDES: LONG SLEEVE THERMAL & KNIT PANT” and the size of the items. A description on the bottom right front below the window reads “MEN’S SLEEP SET” in large, conspicuous, plain block letters. The bottom left front below the window reads “sportlifestyle™” which is shown in smaller, plain block letters. Each side of the box features the “PUMA” logo and shows a sketch of the top and bottom along with a description that reads “MEN’S SLEEP SET BOX INCLUDES: LONG SLEEVE THERMAL & KNIT PANT” and the size of the items. The underside of the box reads “MEN’S SLEEP SET BOX INCLUDES: LONG SLEEVE THERMAL & KNIT PANT” and shows a sketch of the top and the bottom, a size chart, the brand name, a logo, and a web address. In your correspondence, you suggest classification as woven sleepwear under subheading 6207.21.0010 Harmonized Tariff Schedule of the United States (HTSUS) which provides for Men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Nightshirts and pajamas: Of cotton: With two or more colors in the warp and/or the filling: Men’s. The rate of duty will be 8.9% ad valorem. We disagree with your proposed classification. Although the garments will be packaged, marketed, displayed and sold as sleepwear; they are not of knit construction and would not be classified in Chapter 62, HTSUS. Consequently, the applicable subheading for Styles PUMHO1413809 and PUMHO1414110 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ ’…nightshirts, pajamas ... and similar articles, knitted or crocheted: of cotton: other: sleepwear. The rate of duty will be 8.7% 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 the 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division