CLA-2-61:OT:RR:NC:N3:358
Ms. Krista Engebregtsen
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of boys’ pajamas.
Dear Ms. Engebregtsen:
In your letter dated December 6. 2012, you requested a tariff classification ruling on a boy’s pajama set with cape. The sample will be returned as requested.
The sample, style BTSJ3330, is a pajama set consisting of a pullover style top, pants and a cape. The garments are made of finely knit polyester fabric. The long sleeve pullover has set-in short sleeves, creating the impression of a long sleeve shirt existing underneath a short sleeve shirt; a rib knit neckline and hemmed fabric at the sleeves and garment bottom. The pants have a covered elasticized waistband and hemmed fabric at the leg openings. The cape is attached to the back of the pullover by means of two hook and loop closures located on the back shoulders.
The essential characterisitic of the style is imparted by the pajama pullover and pants. The style is sized for toddler boys 2T-5T.
The applicable subheading for the style BTSJ3330 will be 6107.22.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’, nightshirts and similar articles, knitted or crocheted, nightshirts and pajamas, of man-made fibers, boys’, other. The duty rate 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/.
Children’s pajamas, sizes 0-14, are subject to the Consumer Products Safety Commission (CPSC) standards governing the flammability of children’s sleepwear. Please contact the CPSC to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards.
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,
Thomas J. Russo
Director,
National Commodity
Specialist Division