The tariff classification of a pair of women’s lodgewear pants and a woman’s garment similar to a t-shirt

N146601 March 8, 2011 CLA-2-61:62:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0070, 6204.62.4021 Mr. Daniel Corlew Woolrich, Inc. Two Mill Street Woolrich, PA 17779 RE: The tariff classification of a pair of women’s lodgewear pants and a woman’s garment similar to a t-shirt Dear Mr. Corlew: In your letter dated January 26, 2011 you requested a classification ruling. The submitted sample, style 7558 garment similar to a t-shirt, is a ladies’ pull on garment constructed from 100 percent cotton jersey knit fabric. The fabric weighs 186 grams per square meter. The garment features a hemmed bottom, a crew neckline, and long hemmed sleeves. The submitted sample, style 7558 pants, is a pair of women’s pants constructed of 100 percent cotton flannel woven fabric. The garment features two side seam pockets, an allover print design, an elasticized waistband with a drawstring and hemmed leg openings. You describe this style as a pajama set. This style is listed in your lodgewear sales catalog section. Your internet site describes it as suitable for sleep and lolling around the cabin or house. Style 7558 is ambiguous. Garments of this style and construction are multi-use garments that can be worn in a variety of situations in and around the home. As such, they are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Based on appearance and the manner in which this style is marketed, it will not be classified in heading 6108. We are returning your samples. The applicable subheading for the garment similar to a t-shirt will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crotched: Of cotton: Women’s: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for the pants will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% 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 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