The tariff classification of women’s sleepwear separates from Macau

N069636 July 31, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Ms. Maya Kessler Eddie Bauer 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of women’s sleepwear separates from Macau Dear Ms. Kessler: In your letter dated July 15, 2009, you requested a classification ruling. Your samples will be returned as requested. The submitted sample, design #24900531, is a woman’s pajama top constructed from 100% cotton woven flannel fabric. The pajama top features a banded collar, long sleeves with buttoned cuffs, a full front opening secured by six buttons and a shirttail bottom. This garment will be imported under item #045-2341 in regular sizes, 045-2342 in petite sizes and 045-2343 in tall sizes. The submitted samples, design #24900527 and design #24900539 are women’s sleep bottoms constructed from 100% cotton woven flannel fabric. The sleep bottoms feature an elasticized drawstring waist and long hemmed legs. Design #24900527 will be imported under item #045-2285 in regular sizes, 045-2286 in petite sizes and 045-2287 in tall sizes. Design #24900539 will be imported under item #045-2293 in regular sizes, 045-2294 in petite sizes and 045-2295 in tall sizes. You have indicated that these garments will be sold in the sleepwear department and are part of a mix and match sales concept. Based on their appearance and the manner in which they will be marketed, the garments are considered sleepwear. The applicable subheading for the designs #24900531, #24900527 and #24900539 will be 6208.91.3010, 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: other: of cotton: other: women’s. The duty rate will be 11.2 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