The tariff classification of a men’s knit pajama top from Pakistan.

N085097 December 16, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO: 6107.91.0030 Mr. Lawrence R. Pilon Hodes Keating & Pilon 134 North LaSalle Street, Suite 1300 Chicago, IL 60602 RE: The tariff classification of a men’s knit pajama top from Pakistan. Dear Mr. Pilon: In your letter dated November 18, 2009, you requested a tariff classification ruling on behalf of Medline Industries, Inc. As requested, your sample will be returned. The submitted garment is a pajama top constructed from 100% cotton, finely knit printed jersey fabric. The garment has a spread collar; a left over right full front opening with five snap closures; short, hemmed, raglan sleeves with an opening down the length of each sleeve secured by four snap closures; a patch pocket on the left chest with a pass through opening at the back of the pocket; and a straight, hemmed bottom. You state that the garment will be imported as separates and not as part of a set. The pajama top is designed for use by patients in hospitals, nursing homes, and medical clinics. The front opening and the sleeve openings allow medical personnel access to the patient’s chest and arms for various medical procedures. The pocket pass through is used with monitors and other equipment that require direct access to the patient’s chest. Although you suggest classification in HTS 6108 as a unisex garment, Chapter 61, Note 9 states that “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed or one or the other of the sexes.” Since the garment has a left over right front closure that is indicative of men’s wear and the cut of the garment does not indicate otherwise, the pajama top is considered men’s wear. Consequently, the applicable subheading for the pajama top will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ . . . , nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty rate is 8.7% 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/. 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