CLA-2-61:OT:RR:NC:TA:361
Mr. Paul Anuschat
Geo. S. Bush & Co.
P.O. Box 8829
Portland, Oregon
97208-8829
RE: The tariff classification of women’s sleepwear
Dear Mr. Anuschat:
In your letter dated July 22, 2009 you requested a classification ruling on behalf of your client Fred Meyer, Inc.
The submitted sample, style 950-5244, is a woman’s sleep shirt constructed of 100 percent cotton knit fabric. It features hemmed short sleeves, a rounded neckline with capping and a hemmed bottom.
The submitted sample, style 950-5241, is a woman’s sleep shirt constructed of 90 percent nylon and 10 percent spandex knit fabric. The sleepless garment features a V shaped neckline, a straight back extending from side seam to side seam, openwork fabric trim on the front and back necklines, openwork fabric shoulder straps and a bottom finished with openwork fabric trim.
The submitted sample, style 950-5246, is a pair of women’s sleep pants constructed of 100 percent cotton woven fabric. The pull on flannel pants feature an elasticized waistband with a drawstring, a three button faux fly and hemmed leg openings.
The submitted sample, style 950-5245, is a pair of women’s sleep shorts constructed of 100 percent cotton woven fabric. The pull on flannel shorts feature an elasticized waistband, a three button faux fly and hemmed leg openings.
We are returning your samples as you requested.
The applicable subheading for style 950-5244 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 950-5241will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem.
The applicable subheading for style 950-5245 and 950-5246 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 percent 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 CommoditySpecialist Division