CLA-2-61:RR:NC:TA:361
Ms. Christine Lanoue
Talbots Import, LLC.
Import Department
1 Talbots Drive
Hingham, MA. 02043
RE: The tariff classification of five women’s sleepwear garments from Indonesia
Dear Ms. Lanoue:
In your letter dated August 3, 2007 you requested a classification ruling.
Style 81103004 is a woman’s sleep top constructed of 94 percent cotton and 6 percent spandex knit fabric. The garment features a layered U shaped neckline, short layered sleeves and a hemmed bottom. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108.
Style 81103026 is a pair of women’s sleep shorts constructed of 100 percent cotton flannel knit fabric. The shorts feature an elasticized waistband with a drawstring and hemmed leg openings with a side slit. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108.
Style 81103013 is a pair of women’s sleep pants constructed of 100 percent cotton flannel knit fabric. The pants feature an elasticized waistband with a drawstring, a five button fly and hemmed leg openings. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108.
Style 81103009 is a pair of women’s sleep pants constructed of 100 percent cotton woven fabric. The garment features a partially elasticized rear waistband with a drawstring, a small front pocket, slits at both sides and hemmed leg openings. The garment also has lace trim around the front of the waistband and the top of the pocket. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208.
Style 81103011 is a pair of women’s sleep pants constructed of 100 percent cotton flannel woven fabric. The garment features a partially elasticized rear waistband with a drawstring, a small front pocket and hemmed leg openings. The garment also has lace trim around the front of the waistband and the top of the pocket. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208.
You state in your letter each style will be sold in misses’, petites, women’s and women’s petite sizes. The appropriate suffix letter will be added to each style number to indicate the size range.
We are returning your samples as you requested.
The applicable subheading for styles 81103004, 81103026 and 81103013 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% ad valorem.
The applicable subheading for style 81103009 and 81103011 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The duty rate will be 11.2 % 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Styles 81103004, 81103026 and 81103013 fall within textile category 350. Styles 81103009 and 81103011 fall within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division