CLA-2-61:OT:RR:NC:N3:348
Ms. Kathy Valdivia
Norman Krieger Inc
5000 E. Spring St Ste 250
Long Beach, CA 90815
RE: The tariff classification of women’s sleepwear from China.
Dear Ms. Valdivia:
In your letter dated March 10, 2021, you requested a tariff classification ruling on behalf of your client, P.J. Salvage. The samples will be returned under separate cover.
Style RA4PST is a women’s pajama top and bottom. Both garments are constructed from 48% rayon, 47% polyester, 5% elastane knit fabric. The pullover-style top features an overlock stitched scoop neckline, long raglan overlock stitched sleeves with ribbed knit cuffs and an overlock stitched curved hemmed bottom. The pants feature a flat elastic waistband with a functional twill drawstring, a faux fly with three decorative buttons, ribbed knit cuffs at the ankle and an overlock stitch finish throughout the garment. You state that these garments will be imported under one style number as a set in women’s and girls’ sizes.
Style RA4TST is a women’s pajama top and bottom. Both garments are constructed from 95% polyester and 5% elastane brushed velour thermal knit fabric. The pullover-style top features an overlock stitched scoop neckline, long raglan overlock stitched sleeves with ribbed knit cuffs and an overlock stitched curved hemmed bottom. The pants feature a flat elastic waistband with a functional twill drawstring, a faux fly with three decorative buttons, ribbed knit cuffs at the ankle and an overlock stitch finish throughout the garment. You state that these garments will be imported under one style number as a set in women’s and girls’ sizes.
You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. Although you have described the garment as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing and packaging information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for women-Styles RA4PST and RA4TST will be 6108.32.0010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for girls’- Styles RA4PST and RA4TST will be 6108.32.0025, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: girls’. The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6108.32.0010 and 6108.32.0025, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6108.32.0010 and 6108.32.0025, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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