The tariff classification of five women’s sleep garments from China

N118471 August 17, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Jeannine Greener Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of five women’s sleep garments from China Dear Ms. Greener: In your letter dated August 4, 2010, you requested a classification ruling for five women’s sleep separates. The garments will be sold as mix and match items. The submitted samples are described as follows: 1. A pair of women’s pajama bottoms (pants), imported under Styles 045-2494(regular size), 045-2495 (petite size), and 045-2496 (tall size). The pull-on garment is constructed of 100% cotton jersey knit fabric. The sleep pants feature an elasticized waistband with a draw cord; an all-over printed design; and long hemmed leg openings. 2. A woman’s sleep top, imported under Styles 045-2524 (regular size), 045-2525 (petite size), and 045-2526 (tall size). The garment is constructed from 100% cotton pointelle knit fabric. The sleep top features a V-shaped neckline in front with openwork fabric edging; a square neckline in the back; spaghetti straps; and a hemmed bottom. 3. A woman’s robe, imported under Styles 045-2548. The garment is constructed from 100% cotton knit fabric. The garment extends from the shoulders to mid thigh. The garment features hemmed, long sleeves; a full front opening with an attached self fabric tie just below the bust; ruffle trim on the placket; and a hemmed bottom. 4. A woman’s pullover sleep top, imported under Styles 045-2506 (regular size), 045-2507 (petite size), and 045-2508 (tall size). The garment is constructed from 100% cotton slub knit fabric. The sleep top features a crossover V-shaped neckline in front trimmed with rolled fabric; short sleeves trimmed with rolled fabric; a print design on the front panel; and a hemmed bottom. 5. A woman’s pullover sleep top, imported under Styles 045-2542 (regular size), 045-2543 (petite size), and 045-2544 (tall size). The garment is constructed from 100% cotton knit fabric. The sleep top features a crossover, V-shaped neckline in front trimmed with rolled fabric; long, hemmed sleeves; a print design with embroidery on the front panel; and a hemmed bottom. Supporting the appearance of the garments, you have provided information to indicate that these garments were designed, and will be marketed and sold as sleep separates. We are returning your samples as you requested. The applicable subheading for the sleep separates will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty 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