The tariff classification of twinsie garments from China

N278863 September 28, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Martha Long Briefly Stated, Inc. 4620 Grandover Parkway Greensboro, North Carolina 27407 RE: The tariff classification of twinsie garments from China Dear Ms. Long: In your letter dated August 17, 2016, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Style MUN141WM is a unisex full body garment constructed from100 percent polyester fleece knit fabric. The garment is similar to a onesie, however, designed for two adults to wear simultaneously. The two garments are sewn together at the hip and feature one shared leg opeing at the center, two hoods, four long sleeves with rib knit cuffs, two front zippered closures extending from the front neckline to the waist and two leg opings with rib knit cuffs. Style MRD025WM is a unisex poncho-style garment constructed from 100 percent polyester fleece knit fabric. The garment is designed for two adults to wear simultaneously and features two round necklines, two center hand slits on each side, and two short sleeves. The pullover-stytle garment is sewn on the outer sides extends from the neck and shoulder to below the knee in the front and the back. Although you identify the garments as sleepwear, garments of this style and construction are considered multi-use garments.  The garments can be worn in a variety of informal situations in and around the home. As such, they are not classified in headings 6107 or 6108, Harmonized Tariff System of the United States (HTSUS), which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for styles MUN141WM and MRD025WM will be 6114.30.3070, (HTSUS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. The rate of duty will be 14.9 percent 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/current/. 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 Antoinette Peek-Williams via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division