The tariff classification of men’s and women’s knit garments from Vietnam

N283786 March 22, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3053; 6104.63.2030 Ms. Pat McKeldin Under Armour, Inc. 2601 Port Covington Drive Baltimore, MD 21230 RE: The tariff classification of men’s and women’s knit garments from Vietnam Dear Ms. McKeldin: In your letter dated February 17, 2017, you requested a tariff classification ruling. As requested, your samples will be returned. Style 1300041 is a men’s knit shirt constructed of 91 percent modal and 9 percent elastane, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 32 stitches per linear centimeter counted in the vertical direction. Style 1300041 features a self-fabric Henley neckline; a left over right, partial front opening with a placket and four button closures; three-quarter-length, hemmed sleeves; overlock stitching at the shoulder and sleeve seams; small heat seal logos on the lower left front panel and at the center rear neckline; a heat seal with the phrase “Rest. Win. Repeat.” placed sideways immediately beneath the rear heat seal logo; and a straight, hemmed bottom. Style 1300044 is a men’s cut and sewn pullover garment constructed of 91 percent modal and 9 percent elastane, finely knit fabric that measures 32 stitches per 2 centimeters counted in the horizontal direction. Style 1300044 features a self-fabric crew neckline; short, hemmed sleeves; overlock stitching at the shoulder and sleeve seams; small heat seal logos on the lower left front panel and at the center rear neckline; a heat seal with the phrase “Rest. Win. Repeat.” placed sideways immediately beneath the rear heat seal logo; and a straight, hemmed bottom. Style 1300052 is a pair of women’s shorts composed of 91 percent modal and 9 percent elastane knit fabric. The loose fitting pull-on shorts feature a 1½ inch wide fabric covered elasticized waistband, a front threaded flat threaded drawstring closure laced through two grommets, two front slash pockets, side slits, a heat seal UA logo on the lower right front corner, a small heat seal moon logo on the upper left back panel, and hemmed leg openings. Although you refer to these garments as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of these garments which indicate that they were designed primarily for wear to bed. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The tops and shorts can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). The applicable subheading for Style 1300041 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, of man-made fibers: Other: Men’s. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 1300044 will 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: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 1300052 will be 6104.63.2030, HTSUS, which provides for: Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 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, Steven A. Mack Director National Commodity Specialist Division