The tariff classification of men’s knit garments from Bangladesh and China.

N036358 September 23, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6110.20.2069 Mr. Jeff Orloff Majestic International 3700 Jean-Rivard Montreal, Quebec QC H1Z 4K3 Canada RE: The tariff classification of men’s knit garments from Bangladesh and China. Dear Mr. Orloff: In your letter dated August 21, 2008, you requested a tariff classification ruling. As requested, your samples will be returned. Style 1750492 is a men’s two-piece set consisting of a knit pullover top and a pair of knit pants. The pullover top of Style 1750492 is constructed from 100% cotton, jersey knit fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves with a pieced extension at the hem; a half-moon sweat patch at the rear neckline; and a straight, hemmed bottom. The pants of Style 1750492 are constructed from 100% cotton, jersey knit fabric and feature a tunnel elastic waistband with an outside drawstring; a fly front opening with a concealed placket and a one button closure; two pouch pockets at the hips; and hemmed leg openings. The pullover top and the pants are folded over cardboard and secured with a four inch wide, printed plastic band. The left front of the band reads “2 PC SLEEPWEAR SET” and states the fiber content and brand name. The center front of the band has a picture of a man leaning against a wall wearing the two-piece set. The back of the band shows the fiber content, the country of origin and a size chart. Although you request classification of Style 1750492 as pajamas in heading 6107, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, they are not classified in heading 6107 which is limited to garments that are designed for wear only to bed for sleeping. In your correspondence, you referred to NY J85973 which classified similar garments as pajamas. The garments of NY J85973, however, were packed for retail sale in a clear, sealed, acetate box while Style 1750492 is merely secured with a four inch plastic band. See Headquarters ruling letters 965113 of June 29, 2001 and H016583 of February 8, 2008 regarding similar merchandise. Section XI, Note 13 states, in part, that textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. Consequently, the applicable subheading for the pullover top of Style 1750492 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% ad valorem. The applicable subheading for the pants of Style 1750492 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty is 16.1% 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/tata/hts/. The pullover top of Style 1750492 falls within textile category designation 338. The pants of Style 1750492 fall within textile category designation 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division