CLA-2-61:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corp.
6501 Legacy Dr. MS4202
Plano, TX 75024
RE: The tariff classification of sleep pants from China
Dear Ms. Nabors:
In your letter dated July 8, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Item 210006, is a pair of men’s sleep pants constructed from 64% polyester, 36% cotton knit fabric. The pants feature a covered elastic waistband with a functional drawstring, a fly front opening with a single button closure, side seam pockets, and long legs with an ankle cuff.
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 210006 will be 6107.99.1030, Harmonized 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 other textile materials: Of man-made fibers: Sleepwear. The duty rate will be 14.9 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 the 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