CLA-2-62:RR:NC:TA:360
Ms. Jeannine Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Ste 500
Bellevue, WA 98004
RE: The tariff classification of women’ bottoms from China
Dear Ms. Greener:
In your letter dated August 4, 2010, you requested a classification ruling. Your sample will be returned as requested.
The submitted sample, design # 24000560, is a woman’s pajama pant constructed from 100% cotton woven flannel fabric. The pajama bottom features an elasticized drawstring waist and long hemmed legs.
The submitted sample, design # 24000562, is a woman’s pajama short constructed from 100% cotton woven yarn dyed fabric. The pajama bottom features an elasticized drawstring waist and hemmed legs.
You have indicated that this garment will be sold in the sleepwear department and is part of a mix and match sale concept. Based on the garment’s appearance and the manner in which it will be marketed, the garment is considered sleepwear.
The applicable subheading for the design number 24000560 and 24000562 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 360 at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division