The tariff classification of women’s sleepwear from Korea and China

N015430 September 10, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Christine Lanoue Talbots Import, LLC. Import Department 1 Talbots Drive Hingham, MA. 02043 RE: The tariff classification of women’s sleepwear from Korea and China Dear Ms. Lanoue: In your letter dated August 3, 2007 you requested a classification ruling. Style 81103021 is a woman’s sleep top constructed of 94 percent cotton and 6 percent spandex knit fabric. The sleeveless garment extends below the waist and features a modified U-shaped neckline, braided straps and a hemmed bottom. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108. Style 81103022 is a woman’s sleep top constructed of 94 percent cotton and 6 percent spandex knit fabric. The sleeveless garment extends below the waist and features a modified U-shaped neckline, braided shoulder straps and overlock stitching finishing the bottom. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108. Style 81103007 is a woman’s sleep top constructed of 100 percent cotton knit fabric. The sleeveless garment extends below the waist. It features a scooped neckline, a stitched on appliqué at the front chest area and a hemmed bottom. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108. Style 81103020 is a pair of women’s sleep pants constructed of 52 percent cotton, 43 percent modal and 5 percent spandex knit fabric. The garment features an elasticized waistband with a drawstring, hemmed leg openings and a front opening with a five button closure that fastens right over left. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this style will be considered sleepwear and classified in heading 6108. You state in your letter each style will be sold in misses’, petites, women’s and women’s petite sizes. The appropriate suffix letter will be added to each style number to indicate the size range. We are returning your samples as you requested. The applicable subheading for all styles will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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/. All styles fall within textile category 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division