The tariff classification of men’s knit and woven garments from Indonesia.

N171757 July 21, 2011 CLA-2-61: OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6203.42.4016 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s knit and woven garments from Indonesia. Dear Ms. Xie: In your letter dated June 16, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style THBRHOLSW3278 is a men’s two piece set consisting of a knit upper body garment and a woven pant. The upper body garment is similar to a T-shirt and is constructed from 100% cotton, jersey knit fabric. The garment has a rib knit crew neckline, short hemmed sleeves, a screen print on the center chest, a small embroidered logo on the left sleeve, and a straight hemmed bottom. The pant is constructed from 100% cotton, yarn dyed, woven plaid fabric and has a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, and hemmed leg openings. The garments are folded and boxed together as a set and will be imported and sold at retail in a cardboard box with a clear acetate cover secured with two elastic bands. The acetate cover reads “Tommy Hilfiger Sleepwear.” The underside of the box reads “One Short Sleeve Knit Tee, One Lounge Pant” and shows a sketch of the top and the bottom, as well as the size of the garments, the price, the bar code, the country of origin, the fiber content, the RN number, and the washing instructions. The wording on the box identifies the contents as both sleepwear and loungewear. 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 as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. Section XI, Note 14 states that “Unless the context otherwise requires, 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 upper body garment of Style THBRHOLSW3278 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The duty rate will be 16.5% ad valorem. The applicable subheading for the pant of Style THBRHOLSW3278 will be 6203.42.4016, HTSUS, which provides for men’s … trousers and breeches: of cotton: other: other: other. The duty rate will be 16.6% percent 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 the 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