The tariff classification of a woman’s pant and pullover from China. Correction to Ruling N286138.

N288745 August 3, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.69.2030; 6110.30.3059 Ms. Cherry Poulicakos The TJX Companies, Inc. 300 Value Way Marlborough, Massachusetts 01752 RE: The tariff classification of a woman’s pant and pullover from China. Correction to Ruling N286138. Dear Ms. Poulicakos: This replaces Ruling Number N286138, dated May 5, 2017, which contained a clerical error. The 80 percent rayon fabric in the pants of style AJ04753 was classified as a synthetic fiber instead of an artificial fiber. A complete corrected ruling follows. Style AJ04753 is a two-piece garment consisting of a top and pants composed of 80 percent rayon, 15 percent polyester, and 5 percent spandex knit fabric. The tight fitting pull-on pants of style AJ04753 extend from the waist to the ankles and feature an elasticized 2 inch waistband, and self-fabric cuff leg openings. The top of style AJ04753 is a woman’s pullover composed of 80 percent rayon, 15 percent polyester, and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a cowl neck collar, long sleeves with self-fabric cuffs, and a self-fabric banded bottom. The garment extends to below the waist. In your letter you state style AJ04753 is a two-piece pajama set. 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). The applicable subheading for the pants of style AJ04753 will be 6104.69.2030, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the top of style AJ04753 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. 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 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division