CLA-2-61:OT:RR:NC:N3:361
Ms. Maya Kessler
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of women’s sleep separates from China and Vietnam.
Dear Ms. Kessler:
In your letter dated July 15, 2011, you requested a classification ruling for women’s sleep separates.
The submitted samples are described as follows:
1. A woman’s pullover style sleep top, imported under Styles 045-2584(regular size), 045-2585(petite size), and 045-2586(tall size). The garment is constructed from 100% cotton knit fabric and features a crew rolled neckline with raw edge fabric extensions, long sleeves with rolled cuffs, a screen-printed design on the front panel, and a rolled bottom.
2. A woman’s sleep top, imported under Styles 045-2590(regular size), 045-2591 (petite size), and 045-2592(tall size). The garment is constructed from 100% cotton knit fabric and features a U-shaped neckline in front, long sleeves with hemmed cuffs, and a screen-printed design on the front panel. The garment also has a left chest pocket, a partial front opening with a five button closure, and a hemmed bottom.
3. A woman’s tank style sleep top, imported under Style 045-2620(regular size). The garment is constructed from 55% cotton, 34% polyester, and 11% rayon knit fabric. The sleep top features a U-shaped neckline in front, a partial front opening with a four button closure, and a hemmed bottom.
4. A pair of women’s pajama bottoms (pants), imported under Styles 045-2614(regular size), 045-2615(petite size), and 045-2616(tall size). The pull-on garment is constructed of 94% cotton and 6% spandex knit fabric and features a flat elasticized waistband with a drawstring, and long hemmed leg openings.
You have indicated that the sleep separates will be sold as part of a “mix and match” sleepwear group. Based on the appearance of the submitted garments, as well as the submitted marketing information, they are considered sleepwear.
We are returning your samples as you requested.
The applicable subheading for Styles 045-2584,045-2585,045-2586, 045-2590, 045-2591, 045-2592, 045-2620, 045-2614, 045-2615, and 045-2616 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, 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