CLA-2-61:OT:RR:NC:N3:358
Ms. Regina White
American Marketing Enterprises, Inc.
1359 Broadway
16th Floor
New York, NY 10018
RE: The tariff classification of toddler girl’s and infant’s pajamas from Cambodia.
Dear Ms. White:
In your letter dated October 25, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style # PV003 consists of three garments. The first garment is a pajama top constructed from knit polyester fabric. The pullover features a round capped neckline, a printed front, a hemmed bottom and cap sleeves constructed of nylon knit material. The second garment is a pair of pajama shorts, constructed from knit polyester fabric. The third garment is a sheer skirt worn with the pajama set constructed from nylon knit fabric. Based both on their appearance and the manner in which they will be marketed and sold, these garments are considered sleepwear. However, since pajamas consist of only two pieces, one to cover the upper portion of the body, and one for the lower body, the second lower body garment (the skirt) cannot be classified with the other two garments as a part of a pajama set. The second lower body garment, therefore, will be classified as a sleepwear separate. The set will be imported in toddler and infant sizes.
Nightwear for children in sizes 0-14 is subject to flammability standards of the Consumer Product Safety Commission (CPSC). Please contact the CPSC regarding compliance.
For classification purposes, the pullover top and shorts for Style #PV003 in the toddler sizes are classified as pajamas and the additional sleepwear piece is classified separately. The applicable subheading for Style# PV003 top and bottom toddler sizes will be 6108.32.0025 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: nightdresses and pajamas: of man-made fibers, girls’: other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the skirt in Style #PV003, toddler sizes will be 6108.92.0040, HTS, 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.
The applicable subheading for Style# PV003 infant sizes will be 6111.30.5020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, sets. 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