The tariff classification of women’s garments from Indonesia

N305701 September 5, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6110.303059 Ms. Eileen Family GEODIS USA, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s garments from Indonesia Dear Ms. Family: In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of your client Belk International, Inc. The samples will be returned to you, as requested. Style 238T129 is a women’s shirt constructed from 60 percent cotton, 40 percent modal knit fabric, that measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a henley-style neckline, long sleeves, 2½ inch rib knit cuffs, a partial center front opening with a non-funtional placket containing 3 buttons and a curved hemmed bottom. Style 238T110, is a women’s pullover constructed from 67 percent polyester, 28 percent rayon, and 5 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a scoop neck, long raglan sleeves with self-fabric endings and a curved hemmed bottom. The pullover extends to below the waist. In your correspondence you refer to the garments as sleepwear and state that the garment will be sold in the “Intimate Other” section of department stores.  Garments of this style and construction, however, are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home.  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 garments can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for style 238T129 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 percent ad valorem. The applicable subheading for style 238T110 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 @.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division