CLA-2-62:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive MS4202
Plano, TX 75024
RE: The tariff classification of sleep pants from China
Dear Ms. Nabors:
In your letter dated March 2, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
The sample submitted, Item 186982, is a pair of men’s sleep pants constructed from 60% cotton, 40% polyester knit fabric. The pants feature a covered elastic waistband with a drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs.
The sample submitted, Item 186979, is a pair of men’s sleep pants constructed from 100% cotton woven fabric. The pants feature a covered elastic waistband with a drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs.
Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these garments will be considered sleepwear.
The applicable subheading for Item 186982 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% ad valorem.
The applicable subheading for Item 186979 will be 6207.91.3010, HTSUS, which provides for men's or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1% 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 https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division