The tariff classification of girls’ sleepwear from China

NY L89179 December 14, 2005 CLA-2-61:RR:NC:TA:358 L89179 CATEGORY: Classification TARIFF NO.: 6111.30.5070; 6108.32.0025 Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of girls’ sleepwear from China Dear Mr. MacMahon: In your letter dated December 8, 2005 you requested a classification ruling. Submitted styles 335557 and 381922, are babies’ and girls’ brushed polyester jersey nightgowns. According to your submission, the fabric has been chemically treated so as to be flame retardant. Both style garments have wide neck openings, short, raglan sleeves, empire bodice waists and elasticized fabric at the pullover necklines and high waists. As you have requested, the sample garments are being returned. When sized for infants, sizes newborn to 24 months of age, the applicable subheading for both styles will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments, knitted or crocheted, of synthetic fibers, other, other, other. When sized for girls, sizes 2T to 5T, the applicable subheading for both styles will be 6108.32.0025, HTS, which provides for women’s or girls’ nightdresses and pajamas, knitted or crocheted, of man-made fibers, girls’, other. The duty rate for both styles, all sizes, will be 16 percent ad valorem. In infants’ sizes newborn to 24 months both styles fall within textile category designation 239 and in toddler sizes 2T –5T both styles fall within textile category designation 651. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Furthermore, the CPSC has published a notice of a Stay of Enforcement of sleepwear requirements for skin-tight and nearly skin-tight garments used as or sold as underwear or sleepwear. Please contact the CPSC regarding compliance. 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, Robert B. Swierupski Director, National Commodity Specialist Division