The tariff classification of women’s pajamas from China

N061125 May 27, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Sidestra Elvi Liss Global, Inc 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of women’s pajamas from China Dear Ms. Elvi: In your letter dated April 24, 2009, you requested a classification ruling on behalf of Exquisite Apparel. Your samples will be returned as requested. Item # 9004722 and #9004723 are women’s pajamas composed of 100% cotton knit and woven components. Item #9004722 consists of a pajama top constructed from rib knit fabric and a pajama bottom constructed from woven fabric. The pullover pajama top is sleeveless and features a round neckline and a hemmed bottom. The pajama bottom features an elasticized drawstring waist and long hemmed legs. Item #9004723 consists of a pajama top constructed from knit fabric and a pajama bottom constructed from woven fabric. The pullover pajama top features a round neckline, short sleeves and a hemmed bottom. The pajama bottom features an elasticized drawstring waist and capri length hemmed legs. The applicable subheading for the items 9004722 and 9004723 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women’s. The duty rate will be 8.9 percent 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division