The tariff classification of three women’s pajama sets from China

N072626 September 4, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Allison M. Baron Sharretts, Paley, Carter and Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of three women’s pajama sets from China Dear Ms. Baron: In your letter dated August 13, 2009 you requested a classification ruling on behalf of your client SBH Intimates Inc. The submitted sample, style BAN101MUL, is a woman’s pajama set constructed from 100 percent cotton knit fabric. The top features a full front opening with a five button closure, a lapel collar, a sweat patch, an all over print design, long sleeves, a left breast pocket and a hemmed bottom with side slits. The pants have an elasticized waistband with a drawstring, a three button fly, a contrasting all over print design and hemmed leg openings. The pajama set will also be constructed from 55 percent cotton and 45 percent modal rayon knit fabric. The submitted sample, style DOT104BLU, is a woman’s pajama set constructed from 100 percent cotton knit fabric. The top features a full front opening with a five button closure, a lapel collar, a sweat patch, an all over print design, hemmed short sleeves, a left breast pocket and a hemmed bottom with side slits. The cropped length pants have an elasticized waistband with a drawstring, a three button fly, a matching all over print design and hemmed leg openings. The pajama set will also be constructed from 55 percent cotton and 45 percent modal rayon knit fabric. The submitted sample, style STZ905COR, is a woman’s pajama set constructed from 55 percent cotton and 45 percent modal rayon jersey knit fabric. The top features a V-shaped neckline finished with openwork trim, a partial front opening with a three button closure, a sweat patch, an all over print design, long sleeves finished with openwork trim and a hemmed bottom. The pants have an elasticized waistband with a drawstring, a three button faux fly, a matching all over print design and leg openings finished with openwork trim. The pajama set will also be constructed from 100 percent 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. We are returning your samples. The applicable subheading for all styles (both constructions) will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit nightdresses and pajamas, of cotton. 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