The tariff classification of a woman’s pajama set from China

N052224 March 3, 2009 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.31.0010 Mr. Joseph Drogalis Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a woman’s pajama set from China Dear Mr. Drogalis: In your letter dated February 7, 2009 you requested a classification ruling. The submitted sample, Style F10C001, is a woman’s pajama set constructed from 95 percent cotton and 5 percent spandex knit fabric. The top features elasticized adjustable spaghetti straps, a V neckline finished with openwork trim, a straight back extending straight across from side seam to side seam, a sequined appliqué on the front, a bottom finished with openwork trim and an eight inch side slit on the left side finished with openwork trim. The panty features an elasticized waist and leg openings finished with openwork trim. Based on its appearance it is considered sleepwear of heading 6108. We are returning the sample. The applicable subheading will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: 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