The tariff classification of a woman’s pullover and pants from Vietnam

N288159 August 2, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.69.2030, 6110.20.2079 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square, 11th Floor New York, New York 10036 RE: The tariff classification of a woman’s pullover and pants from Vietnam Dear Ms. Diamant: In your letter dated July 11, 2017, you requested a tariff classification ruling. The samples will be returned to you, as requested. Style 445767, consists of two garments, a ladies pullover and pants. The pullover is composed of 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the pullover’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shaped front neckline, a high rear neckline, long hemmed sleeves, and a straight hemmed bottom. The garment extends to below the waist. The bottom of style 445767 is a pair of woman’s knit pants composed of 95 percent rayon and 5 percent spandex knit fabric. The pull-on pants extend from the waist to the ankles and feature a flat 1 ½ inch wide flat elasticized waistband, a front drawstring closure and hemmed bottoms. Both garments will be imported in ladies sizes S-XL. You suggested classification of the top and bottom of style 445767 under subheading 6108.32.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...nightdresses of man-made fibers. 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 bottoms 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 the pullover of style 445767 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for the pants of style 445767 will be, 6104.69.2030, 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: Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts. Other: Trousers and breeches. 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 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 Antoinette Peek-Williams at Antoinette.Peek-Williams@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division