The tariff classification of women’s lounge wear from China

 N300298 September 21, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.63.2011 Mr. Erick S. Kim TRK Customs Service Inc. 1300 Valley Vista Drive Suite #100 Diamond Bar, CA 91765 RE: The tariff classification of women’s lounge wear from China Dear Mr. Kim: In your letter dated August 16, 2018, you requested a tariff classification ruling on behalf of Z Supply LLC. The samples will be retained by this office for training purposes. Style ZT184553 is a women’s pullover constructed from 62 percent polyester, 33 percent rayon 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 rib-knit round collar, long sleeves with rib-knit cuffs and a loose fitting rib-knit banded bottom. The pullover extends to the waist. Style ZP184554, is a pair of women’s lounge pants constructed from 62 percent polyester, 33 percent rayon, 5 percent Spandex knit fabric.  The pants feature a fabric covered tunnel elasticized waistband with a self-fabric drawstring that ties on the inside and fabric covered elasticized ankles. 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 style ZT184553 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’, Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style ZP184554 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ … trousers, …. breeches and shorts (other than swimwear), knitted or crocheted: Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Other. The rate of duty will be 28.2 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