The tariff classification of a woman’s pajama set and mix and match sleep separates from China

N066955 July 28, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010, 6108.91.0030 Ms. Allison M. Baron Sharretts, Paley, Carter and Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s pajama set and mix and match sleep separates from China Dear Ms. Baron: In your letter dated June 29, 2009 you requested a classification ruling on behalf of your client SBH Intimates Inc. The submitted sample, style 902GRN, is a woman’s pajama set constructed from 100 percent cotton jersey knit fabric. The top features a V neckline with rib knit trim, long sleeves with rib knit cuffs, a sweat patch, an allover print design and a curved bottom finished with overlock stitching. The matching pants feature a flat front waistband and an elasticized rear waist with a draw cord, an allover print design, a three button fly front and hemmed leg openings. The pajama set will also be constructed from 55 percent cotton and 45 percent modal rayon jersey knit fabric. The submitted sample, style 660WHT, is a women’s sleep top constructed of 100 percent cotton knit fabric. The sleeveless garment features a U-shaped neckline in front and back, one inch wide shoulder straps, capped necklines and armholes, a screen print design on the chest, a small label with a smiley face design on the right seam and a plain hemmed bottom. This garment will be sold as part of a mix and match sleepwear line. The submitted sample, style N32GRN, is a pair of women’s sleep shorts constructed of 55 percent cotton, 40 percent modal rayon and 5 percent spandex knit fabric. The shorts feature an elastic waistband, an allover print design, a two button faux fly and hemmed leg openings with side slits. Style 911GRN (sleep pants) which was not submitted was stated to be identical to the pants of style 902GRN. This garment will be sold as part of a mix and match sleepwear line. Supporting the appearance of the garments, you have provided information to indicate that these garments were designed, and will be marketed and sold as sleepwear. The garments are considered sleepwear and classified in heading 6108. We are returning your samples. The applicable subheading for style 902GRN (both constructions) 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 applicable subheading for styles 660WHT, N32GRN and 911GRN (both constructions) 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. If the tops, shorts and pants of styles 660WHT, N32GRN and 911GRN (both constructions) are imported in shipments containing equal numbers (pairs) of matching tops and bottoms, the applicable subheading for the matching top and bottom will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...pajamas of cotton. The duty rate will be 8.5% ad valorem. Please note that by the term “matching”, Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. 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