The tariff classification of women’s sleep separates from China and Macau

N103222 May 4, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of women’s sleep separates from China and Macau Dear Ms. Downing: In your letter dated April 23, 2010 you requested a classification ruling. The submitted sample, style W4409, is a woman’s sleep top constructed of 60 percent cotton and 40 percent polyester pointelle rib knit fabric. The tank style sleep top features a scooped neckline; a “lifeisgood” design on the front panel; picot trim on the neckline and armholes; and a bottom finished with overlock stitching. The submitted sample, style W4405, is a woman’s sleep tee constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features a v shaped neckline in front; a flat print design on the front panel; short lettuce edge sleeves finished with overlock stitching; and a lettuce edge bottom finished with overlock stitching. The submitted sample, style W4407, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric. The capri length sleep pants feature an elasticized waistband with picot trim; and lettuce edged leg bottoms finished with overlock stitching. The submitted sample, style W4408, is a pair of women’s sleep shorts constructed from 100 percent cotton jersey knit fabric.The sleep shorts feature an elasticized waistband with picot trim; and lettuce edged leg bottoms finished with overlock stitching. The submitted sample, style W4465, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric.The cropped sleep pants feature an elasticized waistband with a drawstring; and hemmed leg openings with side slits. All styles will be imported in sizes S-XL. 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 your samples as you requested. The applicable subheading for all styles will be 6108.91.0030, 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: Other: Of cotton: Other: 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