The tariff classification of a women’s pullover and shorts from Vietnam

N305777 August 29, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.63.2030 Ms. Lynda Serafin Global Trade Compliance Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a women’s pullover and shorts from Vietnam Dear Ms. Serafin: In your letter dated August 8, 2019 you requested a tariff classification ruling on behalf of Abercrombie & Fitch Trading Co. As requested, your samples are being returned. Style 510L0162, is a women’s pullover constructed from 96 percent polyester and 4 percent elastane 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 pullover features a rib knit scoop neck, long raglan sleeves with rib knit endings and a hemmed bottom. The garment extends to below the waist. Style 510L0156, is a pair of women’s rib knit shorts constructed from 96 percent polyester and 4 percent elastane knit fabric. The loose fitting shorts feature a tunnel elasticized 2 inch waistband with an outside drawstring, side pockets 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 top and bottoms can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Consequently, the applicable subheading for style 510L0162 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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. The applicable subheading for style 510L0156 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 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 Renée Orsat via email at renee.orsatcbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division