CLA-2-61:OT:RR:NC:TA:361
Ms. Allison M. Baron
Sharretts, Paley, Carter and Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of a woman’s pajama set, nightdress and mix and match sleep separates from China
Dear Ms. Baron:
In your letter dated June 29, 2009 you requested a classification ruling on behalf of your client SBH Intimates Inc.
The submitted sample, style 902BLU, is a woman’s pajama set constructed from 55 percent cotton and 45 percent modal rayon jersey knit fabric. The top features a V neckline in front with rib knit trim, long sleeves with rib knit cuffs, a screen print peace logo on the right sleeve near the cuff, a sweat patch, a tie dye design and a curved bottom finished with overlock stitching. The matching pants feature a flat front waistband and an elasticized rear waist with a draw cord, a tie dye design, a three button fly front and hemmed leg openings. The pajama set will also be constructed from 100 percent cotton knit fabric.
The submitted sample, style 968BLU, is a women’s sleep top constructed of 55 percent cotton and 45 percent modal rayon knit fabric. The sleeveless garment features a U-shaped neckline in front and back, one inch wide openwork fabric shoulder straps, openwork trim on the neckline and armholes, a tie dye design, a screen print peace logo on the lower left side, a small label on the left seam and a plain hemmed bottom. The garment will also be constructed from 100 percent cotton knit fabric. This garment will be sold as part of a mix and match sleepwear line.
The submitted sample, style 998BLU, is a women’s nightdress constructed of 55 percent cotton and 45 percent modal rayon knit fabric. The garment features a V-shaped neckline in front, short hemmed sleeves, a tie dye design and a plain hemmed bottom. The garment extends to below mid thigh. The garment will also be constructed from 100 percent cotton knit fabric. This garment will be sold as part of a mix and match sleepwear line.
Style 911BLU (sleep pants) which was not submitted was stated to be identical to the pants of style 902BLU. This garment will be sold as part of a mix and match sleepwear line.
Supporting the appearance of the garments, you have provided information to indicate that these garments were designed, and will be marketed and sold as sleepwear. The garments are considered sleepwear and classified in heading 6108.
We are returning your samples.
The applicable subheading for style 902BLU (both constructions) and 998BLU (both constructions) will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit nightdresses and pajamas, of cotton. The rate of duty will be 8.5 % ad valorem.
The applicable subheading for styles 968BLU (both constructions) and 911BLU (both constructions) 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.
If the tops and pants of styles 968BLU (both constructions) and 911BLU (both constructions) are imported in shipments containing equal numbers (pairs) of matching tops and bottoms, the applicable subheading for the matching top and bottom will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...pajamas of cotton. The duty rate will be 8.5% ad valorem. Please note that by the term “matching”, Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas.
If style 998BLU (both constructions) is imported in shipments containing equal numbers (pairs) of matching bottoms, the applicable subheading for the nightdress will be 6108.31.0010 and the bottom will be 6108.91.0030 as sleep separates.
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