The tariff classification of women’s pajama sets and sleep separates from China

N040942 October 10, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010, 6108.91.0030 Ms. Mary Ackerland Bell Walgreen Co. 304 Wilmot Road Mail Stop # 3395 Deerfield, IL 60015 RE: The tariff classification of women’s pajama sets and sleep separates from China Dear Ms. Bell: In your letter dated August 22, 2008 you requested a classification ruling. As a follow-up to our letter, N036833, you submitted marketing information. The submitted samples, item 550835, are women’s sleep tops constructed of 100 percent cotton knit fabric. The item number has two designs. The first design is a sleeveless tank top style sleep top with a hemmed bottom, a trademark logo on the front chest and a U shaped neckline. The second design is a t-shirt style sleep top with a crew neck, short hemmed sleeves, a hemmed bottom and a trademark logo on the front of the chest. The submitted sample, item 548744, is a pair of women’s sleep boyshorts constructed of 100 percent cotton knit fabric. The shorts feature an elasticized waistband, an overall print design, a faux fly and hemmed leg openings. 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, it will be considered sleepwear and classified in heading 6108. When the top and pants are imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.5 % ad valorem. The textile category designation is 351. When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops and bottoms 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. The textile category designation is 350. 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/. 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