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

N250339 March 11, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6103.42.1020 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 PUMFW1413501 is a men’s cut and sewn pullover garment constructed from 60% cotton, 40% polyester, finely knit French terry fabric that measures 29 stitches per two centimeters counted in the horizontal direction. The garment features a lined, self-fabric hood; long, raglan sleeves with sewn-on rib knit cuffs; a heat seal logo on the left chest; and a straight, hemmed bottom. Style PUMFW1411305 is a pair of men’s lounge pants constructed from 60% cotton, 40% polyester, finely knit French terry fabric. The garment features a tunnel elastic waistband with an outside drawstring; a fly front opening with a snap closure; side seam pockets; a small embroidered logo near the left pocket; and fabric covered elasticized leg openings. 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 PUMFW1413501will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.9 percent ad valorem. The applicable subheading for Styles PUMFW1411305 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