CLA-2-61:OT:RR:NC:N3:361
Mr. James A. Roberts
J.M. Rodgers Co., Inc.
1975 Linden Blvd.
Elmont, New York 11003
RE: The tariff classification of women’s sleepwear from China and India
Dear Mr. Roberts:
In your letter dated July 1, 2011, on behalf of your client Contemporary Fashions, LLC, you requested a classification ruling.
The submitted sample, style 7700R, is a ladies’ sleep top constructed from 96 percent rayon made from bamboo and 4 percent spandex knit fabric. The top features a U-shaped neckline in front, short hemmed sleeves, and a hemmed bottom with side slits.
The submitted sample, style 7200R, is a matching ladies’ sleep pants constructed from 96 percent rayon made from bamboo and 4 percent spandex knit fabric. The pants feature an elasticized waistband with a drawstring and hemmed leg openings.
In your letter you recommended classification under 6108.39.8000 as sleepwear separates of other textile materials. Rayon is a man-made fiber. Therefore, these styles are classifiable under sleepwear of man-made fibers.
We are returning your samples.
When imported in equal quantities of matching garments whether or not packaged together, the applicable subheading for the sets consisting of styles 7700R and 7200R will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pajamas of man-made fibers, women’s. The rate of duty will be 16% ad valorem.
When imported separately, or when imported without an equal quantity of matching components, the applicable subheading for styles 7700R and 7200R will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of man-made fibers. The rate of duty will be 16 percent ad valorem.
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