CLA-2-61:OT:RR:NC:TA:361
Ms. Roseann Downing
Life is good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of women’s sleepwear garments from Macau
Dear Ms. Dowling:
In your letter dated May 20, 2009 you requested a classification ruling on sleepwear separates. In ruling letter N058348 these garments were classified as a pajama set because they were packaged, imported and sold together as a set. You state the top and pants will now be imported separately and sold separately.
The submitted sample, Style W4266 top, is constructed from 100% cotton rib knit fabric. The top features a U-shaped neckline in front, lace trim around the neckline and armholes, a screen-printed design at the chest area and a hemmed bottom.
The submitted sample, Style W4266 pants, is constructed from 100% cotton jersey knit fabric. The Capri length pants feature a flat elasticized waistband with a drawstring, a fake front fly opening, a small left front patch pocket and leg openings which have been hemmed with embroidery and cut.
Based on appearance as well as the merchandising information provided, the top and pants are considered sleepwear and classified in heading 6108.
We are returning your samples as you requested.
The applicable subheading for the top and pants 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.
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/.
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