The tariff classification of children’s sleepwear sets from China

NY M81695 March 8, 2006 CLA-2-61:RR:NC:TA:358 M81695 CATEGORY: Classification TARIFF NO.: 6107.91.0030; 6108.31.0020 Ms. Mary Bailey Sears Holding Corporation Import Department 733IMP, A3/369B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of children’s sleepwear sets from China Dear Ms. Bailey: In your letters dated February 15 and February 28, 2006 you requested a tariff classification ruling. You have submitted two styles, A1234 and B1234, which are made of the same finely knitted 60% cotton, 40% polyester waffle knit fabric. Both styles are two-piece sleepwear sets. They consist of a pullover shirt and pull-on style pants. The pullover shirts have long sleeves, set-in sleeves, rib knit cuffs, a rib knit neckline and a hemmed bottom. The pants have a covered elastic waistband and rib knit ankle cuffs. Both styles are tight fitting. Style A1234 is for boys and features sports related screen print designs on a gray and dark blue background. Style B1234 is for girls and features animal related screen print designs on a pink and light blue background. The samples are being returned to you. The applicable subheading for style A1234 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, knitted or crocheted, of cotton, sleepwear. The duty rate will be 8.7 percent ad valorem. The applicable subheading for style B1234 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ nightdresses and pajamas, knitted or crocheted, of cotton, girls’. The duty rate will be 8.5 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 World Wide Web at http://www.usitc.gov/tata/hts/. Cotton pajamas fall within textile category designation 351. 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). 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