The tariff classification of women’s sleepwear from China.

N071539 September 14, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of women’s sleepwear from China. Dear Ms. Baron: In your letter dated August 6, 2009, on behalf of your client SBH Intimates, Inc. you requested a classification ruling. The submitted samples are described as follows: 1. Style HUG142COR – a woman’s tank style nightdress. The sleeveless garment is constructed from 100% cotton lightweight jersey knit fabric, extends to mid-thigh and features an all-over printed design, a U-shaped neckline in front, gathers below the neckline in the rear, and a hemmed bottom. The garment will also be constructed from 55% cotton and 45% modal knit fabric. 2. Style DAI143MUL – a woman’s nightdress constructed from 100% cotton lightweight jersey knit fabric. The sleeveless garment extends to mid-thigh and features an all-over printed design, elasticized adjustable spaghetti straps, and a modified U-shaped neckline in front. The garment also has a lace trimmed inset at the front neckline with a tie closure, an elasticized empire waist, and a hemmed bottom. The garment will also be constructed from 55% cotton and 45% modal knit fabric. 3. Style PAZ944BLU – a woman’s nightdress constructed from 55% cotton, and 45% modal lightweight jersey knit fabric. The garment extends to mid-thigh and features long sleeves with rib knit cuffs, a V-shaped neckline in front, and a partial front opening with a four button closure. The garment also has an all-over design and a hemmed bottom. The garment will also be constructed from 100% cotton knit fabric. 4. Style SLI145BIG - a woman’s nightdress constructed from 100% cotton lightweight jersey knit fabric. The sleeveless garment extends to mid-thigh and features a round neckline in front and back with a rolled edge all around, an all-over printed design, and a hemmed bottom. The garment will also be constructed from 55% cotton and 45% modal knit fabric. 5. Style PAZ979WHT – a woman’s nightdress constructed from 55% cotton and 45% modal lightweight jersey knit fabric. The garment extends to mid-thigh and features a U-shaped neckline in front, long sleeves with rib knit cuffs, an all-over printed design, and a hemmed bottom. The garment will also be constructed from 100% cotton knit fabric. 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. Your samples are being returned. The applicable subheading for the nightdresses of both constructions, Styles HUG142COR, DAI143MUL, PAZ944BLU, SLI145BIG, and PAZ979WHT 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