The tariff classification of women’s sleep separates from Macau

N103337 May 7, 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 Macau Dear Ms. Downing: In your letter dated April 23, 2010 you requested a classification ruling. The submitted sample, style W4443, is a pair of women’s sleep shorts constructed from 100 percent cotton jersey knit fabric.The sleep shorts feature an elasticized waistband with a drawstring and leg openings finished with contrasting fabric trim with a raw edge. The submitted sample, style W4442, 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; contrasting fabric side inserts; and leg openings with a raw edge. The submitted sample, style W4406, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric.The sleep pants feature an elasticized waistband with picot trim and lettuce edged leg bottoms finished with overlock stitching. All styles will be imported in sizes S-XL. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, they 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