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 nightdress and sleep separates from China
Dear Ms. Baron:
In your letter dated August 18, 2009 you requested a classification ruling on behalf of your client SBH Intimates Inc.
The submitted sample, style DRG949BLU, is a women’s nightdress constructed of 55 percent cotton and 45 percent modal rayon jersey knit fabric. The sleeveless garment features a V-shaped neckline in front, adjustable spaghetti straps, openwork fabric trim on the front and back neckline, an all over print design, a back extending straight across from side seam to side seam and a plain hemmed bottom. The garment extends to below mid thigh. The garment will also be constructed from 100 percent cotton knit fabric.
The submitted sample, style DRG962BLU, is a women’s sleep top constructed of 55 percent cotton and 45 percent rayon knit fabric. The sleeveless garment features a V-shaped neckline in front, adjustable spaghetti shoulder straps, openwork fabric trim on the front and back neckline, an all over print design, a back extending straight across from side seam to side seam and a plain hemmed bottom. The garment will also be constructed from 100 percent cotton knit fabric.
The submitted sample, style DRG917BLU, is a pair of women’s sleep pants constructed from 55 percent cotton and 45 percent rayon knit fabric. The pants feature an elasticized waistband with a drawstring, a three button fly, an all over print design and leg openings finished with openwork fabric trim. The garment will also be constructed from 100 percent cotton knit fabric.
The submitted sample, style TIE927, is a women’s sleep top constructed of 100 percent cotton knit fabric. The garment features a U-shaped neckline with self fabric trim, short hemmed sleeves, an all over print design and a plain hemmed bottom. The garment will also be constructed from 55 percent cotton and 45 percent rayon knit fabric.
The submitted sample, style FLY112LBL, is a pair of women’s sleep pants constructed from 100 percent cotton knit fabric. The cropped pants feature an elasticized waistband with a drawstring, a three button fly, an all over print design and hemmed leg openings. The garment will also be constructed from 55 percent cotton and 45 percent rayon knit fabric.
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 as requested.
The applicable subheading for style DRG949BLU (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 DRG962BLU (both constructions), DRG917BLU (both constructions), TIE927 (both constructions) and FLY112LBL (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 DRG962BLU (both constructions), DRG917BLU (both constructions), TIE927 (both constructions) and FLY112LBL (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 DRG949BLU (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