The tariff classification of a pair of women’s sleep pants from Lesotho

N052219 March 3, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Mr. Drogalis Prestige Global 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a pair of women’s sleep pants from Lesotho Dear Mr. Drogalis: In your letter dated February 11, 2009 you requested a classification ruling. The submitted sample is a pair of women’s sleep pants constructed of 60 percent cotton and 40 percent polyester thermal knit fabric. The pull-on garment features a wide waistband with a draw cord and hemmed leg openings. The pants will be imported under style F9968-01L for regular sizes and style F9969-01P for plus sizes. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample. The applicable subheading 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/. 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