The tariff classification of men’s sleepwear from China

N313806 August 28, 2020 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6107.91.0030; 9903.88.15 Mr. Erick Kim TRK Customs Service Inc. 1300 Valley Vista Drive Suite #100 Diamond Bar, California 91765 RE: The tariff classification of men’s sleepwear from China Dear Mr. Kim: In your letter dated August 7, 2020, on behalf of your client, Sky Harbor Global, LLC., you requested a tariff classification ruling. The samples are being retained by this office. The submitted sample, Style # BC 411, is a men’s sleep bottom. The sleep bottoms are constructed from 60% cotton 40% polyester knit fabric. The garment features a 1 ½ inch exposed elastic waistband, open fly with a single button closure and hemmed bottoms. The submitted sample, Style # BC 410, is a men’s sleep shorts. The sleep shorts are constructed from 60% cotton 40% polyester knit fabric. The garment features a 1 ½ inch exposed elastic waistband, open fly with a single button closure and hemmed fabric at the leg openings. You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified under heading 6107, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Styles # BC 411 and BC 410 will be 6107.91.0030, HTSUS, which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6107.91.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6107.91.0030, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division