The tariff classification of three women’s sleep garments from China or Vietnam

N108328 June 7, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030, 6108.92.0030 Mr. Paul Anuschat Geo. S. Bush & Co. P.O. Box 8829 Portland, Oregon 97208-8829 RE: The tariff classification of three women’s sleep garments from China or Vietnam Dear Mr. Anuschat: In your letter dated May 26, 2010 you requested a classification ruling on behalf of your client Fred Meyer, Inc./The Kroger Co. The submitted sample, style 950-5286, is a woman’s sleep top constructed of 57 percent cotton, 38 percent rayon and 5 percent spandex knit fabric. The sleep top features hemmed, short sleeves; a scooped neckline with lace like adornment on the front neckline; gathering at the front neckline; and a hemmed bottom. The submitted sample, style 950-5287, is a woman’s sleep top constructed of 57 percent cotton, 38 percent rayon and 5 percent spandex knit fabric. It features hemmed, long sleeves; a deep crossover V shaped neckline; gathering below the bust; and a hemmed bottom. The submitted sample, style 950-5288, is a pair of women’s sleep pants constructed of 62 percent polyester, 33 percent rayon and 5 percent spandex knit fabric. The pull on pants feature an elasticized waistband and hemmed leg openings. 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. We are returning your samples as you requested. The applicable subheading for both sleep tops 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. The applicable subheading for the pants will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% 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