The tariff classification of men’s knit garments from Indonesia

N274726 May 4, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6103.42.1020 Nancy V. Johnson Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s knit garments from Indonesia Dear Ms. Johnson: In your letter dated April 6, 2016, you requested a tariff classification ruling. The submitted sample, identified as a “Men’s Knit Pajama Set,” Style PH01F2, consists of a men’s T-shirt style garment and a pair of pants. Both garments are constructed from 100% cotton, finely knit jersey fabric that weighs 155 grams per square meter. The top is similar to a T-shirt and has a round, rib knit neckline; a small embroidered logo at the bottom left front of the garment; and a straight, hemmed bottom. Although the submitted top features short sleeves, you indicate that as imported, Style PH01F2 will include a top with long, close-fitting, hemmed sleeves. You further state that the long-sleeved top will be identical in fabric and styling to the submitted sample, with the exception of sleeve length. The pants feature a tunnel elastic waistband with a self-fabric drawstring that ties on the outside of the waistband; no fly front opening; two side seam pockets; a small embroidered logo at the left waist area; and hemmed legs. You state that the garments will be sold packaged as a set with a ribbon and cardboard tag that states "2 Piece Sleepwear.” While tags are factors to be considered in the classification of a garment, they do not determine the classification. The garments themselves are the best evidence of use. See HQ 958254 of October 2, 1995, HQ 961190 of November 19, 1999 and HQ H018500 of February 8, 2008. In the instant case, an examination of the top and pants indicates that the subject merchandise is not sleepwear.  With respect to the pants, the presence of the no fly provides sufficient closure for multi-purpose use and does not raise modesty concerns. Similarly, nothing about the top indicates a sense of privateness or private activity that is characteristic of sleepwear. Likewise, neither the top nor the pants fits within the definition of sleepwear articulated by the court in that there is no indication from the construction or design that their use is as bed clothes (see Mast Industries, Inc. v. United States, 9 CIT 549, 552 (1985), aff’d 786 F.2d 144 (CAFC, 1986)). As such, classification of the subject merchandise within heading 6107, Harmonized Tariff Schedule of the United States (HTSUS), would not be appropriate. The applicable subheading for Style PH01F2 (top) will be 6109.10.0027, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style PH01F2 (pants) will be 6103.42.1020, HTSUS, which provides for men’s and boys’… trousers,… breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: men’s. The rate of duty will be 16.1 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division