The tariff classification of a pair of women’s pajamas from Macau.

N058348 May 14, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of a pair of women’s pajamas from Macau. Dear Ms. Downing: In your letter dated April 20, 2009, you requested a classification ruling. The submitted sample, Style W4266, is a woman’s knit pajama set. The set is composed of a tank style top and crop pants. The tank style top of Style W4266 is constructed from 100% cotton rib knit fabric. The top features a U-shaped neckline in front, lace trim around the neckline and armholes, a screen-printed design at the chest area, and a hemmed bottom. The pants of Style W4266 is constructed from 100% cotton jersey knit fabric and features a flat elasticized waistband with a drawstring, a fake front fly opening, a small left front patch pocket and leg openings which have been hemmed with embroidery and cut. Based on appearance as well as the merchandising information provided, the top and pants are considered sleepwear and classified in heading 6108. Your samples are being returned. The applicable subheading for the pajama set, Style W4266, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit pajamas of cotton, women’s. The rate of duty 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