The tariff classification of a woman’s pajama set from China

N088889 January 4, 2010 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.31.0010 Ms. Alicia BalderasSears Holdings Corporation Dept. 733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL. 60179 RE: The tariff classification of a woman’s pajama set from China Dear Ms. Balderas: In your letter dated December 21, 2009 you requested a classification ruling. The submitted sample, Style LUOJ034056JR, is a woman’s pajama set. The top is constructed from 60 percent cotton and 40 percent polyester jersey knit fabric. The tank style sleep top features a scooped neckline in front and back; a large screen print design on the front panel; 1 ½ inch wide shoulder straps; and neckline, armholes and bottom finished with overlock stitching. The sleep shorts are constructed from 100 percent cotton jersey knit fabric. The shorts feature an elasticized waistband, two front pockets and hemmed leg openings. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108. We are returning the sample. The applicable subheading will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: Women’s. The duty rate 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