Uniqlo India Private Limited (CAAR Delhi)
CAAR Delhi held that Uniqlo India’s Lounge Sets, made of knitted synthetic fleece, are classifiable as “similar articles” under Tariff Items 61079990 (men) and 61089210 (women). The ruling clarified that colour differences do not affect classification when the garments are primarily intended for lounging or sleepwear.
Case Overview
Uniqlo India Private Limited approached the Customs Authority for Advance Rulings (CAAR), Delhi, seeking a determination on the correct customs classification of its proposed imports — Lounge Sets made of fleece knit fabric. These sets comprised a pullover top and trousers made of 100% polyester, marketed as comfort and sleepwear. The issue centered on whether such Lounge Sets should be classified as pyjamas under Tariff Headings 6107 (men’s) and 6108 (women’s) or as other similar articles under the same headings.
Description and Intended Use
The product, described as a two-piece lounge set consisting of a pullover top and trousers, is made of fleece knit fabric designed to retain warmth and provide comfort. The importer emphasized that the fabric’s synthetic pile surface traps heat and repels moisture, making it ideal for home relaxation or sleepwear, particularly in cold weather. Both garments are made of identical material, though often in different colours. The set is sold together as loungewear, designed for indoor comfort and flexibility.
