The tariff classification of two women’s upper body garments from Indonesia; Correction to Ruling Number N305701

N306987 November 19, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Eileen Family GEODIS Trade Consultants The Navy Yard 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of two women’s upper body garments from Indonesia; Correction to Ruling Number N305701 Dear Ms. Family: This replaces ruling number N305701 dated September 5, 2019 which contained a clerical error. Style number 238T129 was incorrectly classified. A complete and corrected ruling follows: Style 238T129 is a women’s pullover constructed from 60 percent cotton and 40 percent modal 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 V shaped front neckline, a high rear neckline, a front placket with three non-functioning buttons, long sleeves with rib knit cuffs and a hemmed shirttail bottom that reaches to below the waist. 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 garments 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. Consequently, the applicable subheading for style 238T129 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters; pullovers; sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division