The tariff classification of Girls’ 100% Cotton Knit Long Johns from Honduras

PD F83060 February 29, 2000 APP-6-2-61:TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6108.31.0020 Ms. Linda Moyer Customs Manager Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of Girls’ 100% Cotton Knit Long Johns from Honduras Dear Ms. Moyer: In your letter dated February 9, 2000, you requested a tariff classification ruling. The sample submitted, Style Number 4476C, is described as a Girls’ 100% Cotton Knit Underwear Set (top and bottom). The 100% Cotton Knit Top features a round neckline, long sleeves with rib knit cuffs, and a straight hemmed bottom. A small embroidered heart is sewn into the front neckline seam. The 100% Cotton Knit Pant features an elastic waist, and rib knit at the ankle of each leg. Both garments are printed in a pattern of multi-colored hearts. The size range for Girls will be XS (4-5); S (6-7); M(8); L(10/12); XL(14-16). Both garments will be returned to you as requested. The applicable subheading for the Girls’ 100% Cotton Knit Long Johns will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Girls’. The rate of duty will be 8.7%. The tight-fitting Girls’ Cotton Knit Long Johns are considered sleepwear and must meet the requirements set forth in the Flammable Fabrics Act and 16 CFR 1615, 1616. Failure to meet these requirements will require Customs to prohibit entry of the Girls’ Cotton Knit Long Johns into the commerce of the United States (15 U.S.C. 1198 and 19 U.S.C 1499). 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. Sincerely, Carole E. Graves Port Director Port of Baltimore