The tariff classification of a women’s upper and lower body garment from Vietnam

N307148 November 19, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.63.2030 Ms. Krisanne Fischer Geodis 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s upper and lower body garment from Vietnam Dear Ms. Fischer: In your letter dated October 4, 2019, you requested a tariff classification on behalf of QVC, Inc. Your samples will be returned to QVC, as requested. Item #S28598 Anybody Ribbed Knit Sleep Set, consists of a women’s upper and lower body garment. Although the garments are referred to 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 garments can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). Style S28598 upper body garment is a rib-knit pullover constructed from 45 percent polyester, 35 percent cotton, 11 percent viscose, and 9 percent spandex. 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 capped front round neckline, a capped high rear neckline, short sleeves with finished overlock endings and a finished overlock bottom that extends to below the waist. The women’s shorts of item# S28598 are constructed from 45 percent polyester, 35 percent cotton, 11 percent viscose, and 9 percent spandex rib knit fabric. The pull-on shorts feature a 1½ inch elasticized waistband, two side pockets, and a self-start ruffled leg opening. The garment extends from the waist to the upper thigh area. The applicable subheading for item# S28598 upper body garment 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: 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 the shorts of item# S28598 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division