H330720

HQ H330720 June 2, 2023 OT:RR:CTF:FTM H330720 BJK CATEGORY: Classification TARIFF NO.: 6107.21.00 Ms. Amy Smith Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53035 RE: Tariff classification of Men’s Knit Pajamas with Belt Loops Dear Ms. Smith: This is in response to your request, on behalf of Kohl’s, Inc. (“Kohl’s”), dated March 6, 2023, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of two styles of men’s pajamas composed of 100% cotton knit fabric, featuring three belt loops on the side and back of the pajama bottoms intended for adaptative use. You requested a determination regarding the garments’ eligibility for duty-free treatment under subheading 9817.00.96, HTSUS, as an adaptive-use garment, but this request was withdrawn on April 12, 2023. Your request, including the two samples provided, was forwarded to this office by the National Commodity Specialist Division (“NCSD”) for a response. FACTS: The merchandise at issue is identified as two styles of men’s pajamas: Style LH23R887RD and Style LH33P200RD. Both are described in detail below. Style LH23R887RD consists of a men’s top and bottom. The garments are composed of 100% cotton knit fabric, and the same fabric (featuring a blue star design) is used in the top and bottom. The top features a crew rib-knit neck and long sleeves with rib-knit cuffs. The bottoms feature an enclosed elasticized waistband with a drawstring, three belt loops, and long hemmed legs. The three belt loops, composed of the same fabric as the top and bottom, are located on each side and on the rear center of the bottom garment. There are no loops featured on the top garment. Markings printed on the fabric on the inside of both the top and bottom garments indicate the brand name “LC Lauren Conrad,” as well as the term “Intimates.” Both the top and bottom garments are marked as “Made in Cambodia.” Style LH33P200RD consists of a men’s top and bottom. The garments are composed of 100% cotton knit fabric, and the same fabric (featuring a winter-themed Holiday Village design) is used in the top and bottom. The top features a crew rib-knit neck and long sleeves with rib-knit cuffs. The bottoms feature an enclosed elasticized waistband, three belt loops, and ankle-length legs with rib-knit ankle cuffs. The three belt loops, composed of the same fabric as the top and bottom, are located on each side and the on the rear center of the bottom garment. There are no loops featured on the top garment. Markings printed on the fabric on the inside of both the top and bottom indicate the brand name “LC Lauren Conrad,” as well as the term “Sleepwear.” Both the top and bottom garments are marked as “Made in Indonesia.” According to Kohl’s, the two styles are designed and marketed as sleepwear pajamas. In its request for a binding ruling, Kohl’s explains that the three belt loops located on the side and back of the bottom garment for each style allow for adaptive wear use and assist with pulling on the garment for dressing purposes. (On April 12, 2023, Kohl’s withdrew its request for consideration of the adaptive use of the garments.) According to Kohl’s website, the women’s version of Style LH33P200RD is marketed as adaptive sleepwear pajamas. See Kohl’s, Women’s LC Lauren Conrad Jammies for Your Families Adaptive Holiday Village Pajama Set, https://www.kohls.com/product/prd-5621638/womens-lc-lauren-conrad-jammies-for-your-families-adaptive-holiday-village-pajama-set.jsp?pfm=bdrecs-WebStore-PDP-Horizontal1-b1156-299&bdrecsId=7930302c-5500-4343-bf6d-9b028ed54f3f (last visited Apr. 11, 2023). In its ruling request, Kohl’s explained that the garments are classified under heading 6107, HTSUS, as cotton knit sleepwear pajamas. ISSUE: What is the tariff classification of the two styles of men’s cotton knit pajamas? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2023 HTSUS provision under consideration is as follows: 6103 Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: * * * 6107 Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightshirts and pajamas: Of cotton … * * * Note 3 to Chapter 61, HTSUS, provides in pertinent part: For purposes of headings 6103 and 6104: The term “ensemble” means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: One garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and One or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or divided skirt. All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size. The term ‘ensemble” does not apply to track suits or ski-suits of heading 6112. * * * The products at issue are two styles of men’s pajamas, constructed of 100% cotton knit fabric. Both styles consist of a top and bottom, constructed of the same cotton knit fabric featuring the same designs on the top and bottom of their respective styles. The pants of both styles feature three belt loops located on the sides and back of the garment. There are no belt loops featured on the front of the garment. Both styles are designed and marketed as sleepwear pajamas. At the outset, we must determine whether the garments are loungewear under heading 6103, HTSUS, or sleepwear under heading 6107, HTSUS. There is a distinction between sleepwear pajamas and loungewear, which are garments that can be worn for sleeping, in addition to other activities. The Court of International Trade (“C.I.T.”) articulates that a garment’s primary use for a private activity (i.e., sleeping) is dispositive in classifying a garment as sleepwear pajamas under heading 6107, HTSUS. See Int’l Home Textile, Inc. v. United States, 21 C.I.T. 280, 282 (1997), aff’d, 153 F.3d 1378 (Fed. Cir. 1998). Sleepwear is “characterized by a sense of privateness (underpants and briefs) or private activity (sleeping, bathing, and dressing).” Id. Conversely, garments constructed, designed, and marketed to be worn at informal social occasions in and around the home rather than sleeping are designated as loungewear. Id. In Headquarters Ruling Letter (“HQ”) H323156, dated March 1, 2022, we applied four factors in determining whether a garment is considered sleepwear or outerwear (loungewear) for purposes of classification. Specifically, we examined: (1) the garment’s physical characteristics (i.e., type of fabric used, degree of comfortability and translucency of the fabric); (2) the environment of sale (such as advertising, marketing, and the expectations of the ultimate purchaser); (3) recognition in the trade of use of virtually identical merchandise; and (4) other extrinsic evidence such as documentation incidental to the purchase and sale of the merchandise (i.e., purchase orders, invoices, and other internal documentation). In that ruling, we considered all four factors because the garment was not clearly recognizable as sleepwear or out

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  The 2023 HTSUS provision under consideration is as follows:6103 Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted:* * *6107 Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightshirts and pajamas: Of cotton … * * *Note 3 to Chapter 61, HTSUS, provides in pertinent part:For purposes of headings 6103 and 6104:The term “ensemble” means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: One garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and One or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or divided skirt. All of the components of an ensemble must be of the same fabric construction, style, color and composition; they also must be of corresponding or compatible size. The term ‘ensemble” does not apply to track suits or ski-suits of heading 6112.* * * The products at issue are two styles of men’s pajamas, constructed of 100% cotton knit fabric. Both styles consist of a top and bottom, c