The tariff classification of men’s knit garments from Pakistan.

N250337 March 11, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6103.43.1520; 6110.30.3053 Ms. Nicole Trimble Agra Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of men’s knit garments from Pakistan. Dear Ms. Trimble: In your letter dated February 7, 2014, you requested a tariff classification ruling on behalf of your client, United Legwear Company. As requested, your samples are being returned. Style PUMFW1413201 is a men’s cut and sewn pullover garment constructed from two different knit fabrics. The garment features a round, capped neckline; long, hemmed raglan sleeves; a seal logo on the left chest; and a straight, hemmed bottom. The front and back panels are constructed from 60% polyester, 40% cotton, thermal knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. The sleeves of the garment are constructed from 60% polyester, 40% cotton, finely knit jersey fabric. Style PUMFW1311303 is a pair of men’s lounge pants constructed from 100% polyester, finely knit micro fleece fabric. The garment features a tunnel elastic waistband with an outside drawstring; a closed fly front opening with a single button closure; side seam pockets; a small embroidered logo near the left pocket; and hemmed legs. Style PUMFW1411303 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, finely knit jersey fabric. The garment features has a jacquard elastic waistband; side seam pockets; a small heal seal logo near the left pocket; and hemmed legs. Style PUMFW1411304 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, finely knit jersey fabric. The garment features a contrast color, tunnel elastic waistband with an outside drawstring; a faux fly front with a non-functioning button; side seam pockets; a small heal seal logo near the left pocket; and hemmed legs. Although you identify these garments as sleepwear, 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. Consequently, the applicable subheading for Style PUMFW1413201will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem. The applicable subheading for Style PUMFW1311303 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, … breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers and breeches: … men’s. The duty rate will be 28.2% ad valorem. The applicable subheading for Styles PUMFW1411303 and PUMFW1411304 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division