N352612

N352612 September 16, 2025 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6207.91.3010; 9903.01.24; 9903.01.25; 9903.88.15 Maggie Miao Wuxi Asian Front Import and Export Co., Ltd No. 137-2208 Wuyun Road, Huishan Zone Wuxi 214174 China RE: The tariff classification of men’s apparel from China Dear Ms. Miao: In your letter dated August 18, 2025, you requested a tariff classification and country of origin ruling on behalf of Home Depot U.S.A., Inc., d/b/a The Company Store. Your sample will be returned. The submitted sample, Style 60021R, consists of a men’s knit pullover top and a woven bottom. The cut-and-sewn pullover is constructed from 48% cotton, 48% modal, and 4% rib 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 rib knit crew neckline; long, hemmed sleeves; and a straight, hemmed bottom. The pants are constructed from 100% cotton woven flannel fabric featuring a covered elastic waistband with a tunneled drawstring; a fly opening secured with a single button closure, side seam pockets and hemmed elasticized leg openings. You state that the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. The label on the inside of all the garments will state, “Sleepwear.” Although you have described the garments as sleepwear, the knit top’s appearance is ambiguous and does not clearly demonstrate its use as such. For Style 60021R-knit top, garments of this style and construction are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. As such, the knit pullover is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. For Style 60021R- woven bottoms, based on our examination, we agree that they are designed, marketed and sold as sleepwear and will be principally used as such. We believe the cut, design, fabrication are indicative of sleepwear garments. The applicable subheading for style 60021R-pullover will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 60021R-bottoms will be 6207.91.3010, HTSUS, which provides for Men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Sleepwear. The duty rate will be 6.1 percent ad valorem. You state that the fabric of the pullover is knit in China, and that it is cut, sewn, and assembled to create the pullover in China. You state the griege woven flannel fabric of the bottoms is manufactured in Pakistan and shipped to China. In China, the flannel fabric is printed, cut, sewn and assembled to create the bottoms. The pullover and bottoms are exported from China to the United States. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published in the Federal Register on September 5, 1995, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and section 102.21 was amended accordingly (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states: “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the pullover is wholly produced in a single country; i,e., China, the country of origin of the pullover is China as per Section 102.21(c)(1). As the bottoms are not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is inapplicable to the bottoms. Paragraph (c)(2) states: “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.” Although the garment contains foreign material Paragraph (c)(2) is inapplicable because this section does not provide a tariff shift for heading 6207. Paragraph (c)(3) states, Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or Except for fabrics of chapter 59 and goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled. As Style 60021R-woven bottoms is not knit to shape, and the good was wholly assembled in a single country, that is China, country of origin is conferred in China as per Section 102.21(c)(3)(ii). Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6110.30.3053 and 6207.91.3010, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6110.30.3053 and 6207.91.3010, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.30.3053 and 6207.91.3010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3053 and 6207.91.3010, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly se

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published in the Federal Register on September 5, 1995, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and section 102.21 was amended accordingly (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. Paragraph (c)(1) states: “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the pullover is wholly produced in a single country; i,e., China, the country of origin of the pullover is China as per Section 102.21(c)(1). As the bottoms are not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is inapplicable to the bottoms. Paragraph (c)(2) states: “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.” Although the garment contains foreign material Paragraph (c)(2) is inapplicable because this section does not provide a tariff shift for heading 6207. Paragraph (c)(3) states, Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: If