The tariff classification of a woman’s pullover, trousers and a drawstring pouch from China

 N288648 August 24, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.69.2030; 6307.90.9889 Ms. Eileen Family c/o Bernadette Placido QVC Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s pullover, trousers and a drawstring pouch from China Dear Ms. Family: In your letter dated July 26, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style number A298864 includes three different articles which are a woman’s pullover, a pair of women’s knit bottoms, and a knit pouch. The pullover is constructed from 100 percent viscose knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches are formed. The pullover features a rib-knit capped V-shaped front neckline, a round back rib-knit capped neckline, long hemmed raglan sleeves, and a hemmed bottom that reaches to below the waist. The front panel has a heat transfer spelling out “I LOVE SUNDAYS.” The bottoms to item A298864 is a pair of women’s loose-fitting lounge pants composed of 100 percent viscose knit fabric. The pull-on pants feature a tunnel elasticized waistband with an outside drawstring, logo on the upper left front leg, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles. The knit pouch is constructed of 100 percent knit viscose.  The pouch measures 10" x 10" square that is sewn along the sides and has a drawstring closure.  The pouch will be sold together with the ladies top and bottom with the intended use of holding the clothing. Although you refer to these garments as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of these garments which indicate that they were designed primarily for wear to bed. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The tops and bottoms can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Consequently, the applicable subheading for the pullover of style A298864 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the pants of style A298864 will be 6104.69.2030, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts. Other: Trousers and breeches. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the pouch will be 6307.90.9889, HTSUS, which provides for Other made up textile articles: Other. The rate of duty will be 7 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 the World Wide Web at https://hts.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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division