The tariff classification of a pair of women’s knit pants and pullover from China.

N124181 October 21, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6110.20.2079 Mr. Peter T. Middleton, Esq. Middleton & Shrull Attorneys At Law 50 Mall Road, Suite 205 Burlington, MA 01803-4508 RE: The tariff classification of a pair of women’s knit pants and pullover from China. Dear Mr. Middleton: In your letter dated September 20, 2010, on behalf of your client Product Trends, LLC, you requested a tariff classification ruling for a pair of women’s knit pants and pullover. The samples are described as follows: 1. Style #80027 consists of a pair of pants and a pullover. The pull-on pants are constructed from 95% cotton and 5% spandex dormisoft denim knit fabric, and feature two rear patch pockets, two front pockets with one small coin pocket, and hemmed leg openings. The pullover of Style 80027is a woman’s size XS cut and sewn pullover that is constructed from 100% cotton knitted jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a rounded front neckline, ribbed knit capping on the neckline, an over-sized sweat patch on the inner surface of the upper rear panel, short hemmed sleeves, and a hemmed straight garment bottom. 2. Style #80033 consists of a pair of pants and a pullover. The pull-on pants are constructed from 95% cotton and 5% spandex dormisoft denim knit fabric, and feature a drawstring at the waist, two rear patch pockets, two front pockets with one small coin pocket, and hemmed leg openings. The pullover of Style 80033 is a woman’s size 2X cut and sewn pullover that is constructed from 100% cotton knitted jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist and features a rounded front neckline, ribbed knit capping on the neckline, an over-sized sweat patch on the inner surface of the upper rear panel, short hemmed sleeves, and a hemmed straight garment bottom. You state that the garments will be imported in women’s sizes S-2XL. The applicable subheading for the women’s pants of Styles 80027 and 80033, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The applicable subheading for the pullovers of styles 80027 and 80033 will be 6110.20.2079, 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: Women’s or girls’: Other. The duty rate will be 16.5%. You have suggested that the garments be classified as pajama sets. Based on your advertisement, the brochure describes the garments as “great for travel or everyday wear”. According to the statement in the brochure, the garments are clearly intended for multiple uses. Therefore, the garments will not be considered sleepwear under heading 6108, and will be classified in headings 6104 and 6110, the specific headings for knit pants and knit pullovers.      Your samples are being returned. 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 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division