CLA-2-61:OT:RR:NC:TA:361
Ms. Cherie Tremaine
International Development Systems, Inc.
1140 Connecticut Avenue, NW
Suite 950
Washington, D.C. 20036
RE: The tariff classification of a woman’s pajama set from the UAE
Dear Ms. Tremaine:
In your letter dated August 25, 2009, on behalf of your client Alpine Creations you requested a classification ruling.
The submitted sample, Style UZ10S110, is a woman’s pajama set constructed from 55 percent cotton, 5 percent recycled cotton and 40 percent polyester knit fabric. The 2 piece set is composed of a sleep top and sleep pants. The pullover top features hemmed short sleeves; a U-shaped shirred neckline finished with openwork trim; a front panel decorated with heat seals, rhinestones and glitter; and a hemmed bottom. The pants feature an elasticized waistband, an all over print design and hemmed leg openings.
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 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty 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