The tariff classification of boys’ sleepwear from Taiwan.

N098729 March 29, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6107.99.1030 Mr. Jon Nelson Nordstrom, Inc. 1617 6th Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of boys’ sleepwear from Taiwan. Dear Mr. Nelson: In your letter dated March 23, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style AC230623 is a boy’s “sleep tee” pajama top constructed of knit polyester fabric. The garment features a crew neck, long sleeves and a hemmed bottom. The garment is designed and marketed as a “mix and match” pajama top. It will be sold in your kid’s sleepwear department and is marked as sleepwear. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. The applicable subheading for Style AC230623 will be 6107.99.1030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of other textile materials: of man-made fibers, sleepwear . The rate of duty will be 14.9 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division