CLA-2-61:OT:RR:NC:3:358
Mr. Gregory Watts
Damco Customs Services Inc.
680 Knox Street
Suite 200
Torrance, CA 90502
RE: The tariff classification of children’s sleepwear from Cambodia.
Dear Mr. Watts:
In your letter dated May 28, 2010, on behalf of The Children’s Place Services Company LLC, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. Style H8475L0007 is a boys’ sleepwear pajama top constructed of knit polyester fabric. The garment features a crew neck, front yoke, short sleeves with sewn-in waffle knit long sleeve and a hemmed bottom.
Style H8475L0008 is a boy’s sleepwear pajama bottom constructed of printed knit flannel polyester fabric. The loose fitting garment features an enclosed elasticized waistband, a short open fly with a one button closure and hemmed bottoms. Styles H8475L0009 and H8475L0010 are identical to style H8475L0008 except for different prints.
Style H8475M0011 is a girls’ sleepwear pajama top constructed of knit polyester fabric. The garment features a V-neck with a small lace inset, a small embroidered butterfly on the left chest, long hemmed sleeves and a hemmed bottom.
Style H8475M0012 is a girl’s sleepwear pajama bottom constructed of printed knit fleece polyester fabric. The loose fitting garment features an enclosed elasticized waistband with a small bow sewn onto it and hemmed bottoms. Styles H8475M0013, H8475M0014 and H8475M0015 are identical to style H8475M0012 except for different prints.
Nightwear for children in sizes 0-14 is subject to flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.
The applicable subheading for the Styles H8475L0007, H8475L0008, H8475L0009 and H8475L0010 will be 6107.99.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of other textile materials: pf man-made fibers, sleepwear. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Styles H8475M0011, H8475M0012, H8475M0013, H8475M0014 and H8475M0015 will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers, other: girls’. The rate of duty will be 16 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division