The tariff classification of a woman’s pajama set from Cambodia.

N120458 September 17, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Nina Chen Jes Apparel LLC 2211 S. Hacienda Blvd. Suite #200K Hacienda Heights, CA 91745 RE: The tariff classification of a woman’s pajama set from Cambodia. Dear Ms. Chen: In your letter dated August 24, 2010, on behalf of Walmart (Simply Basic), you requested a classification ruling. The submitted sample, Style SZ11S107, is a woman’s knit pajama set. The set is composed of a top and pants. The top of Style SZ11S107 is constructed from 60% cotton and 40% polyester jersey knit fabric and features an all over printed design, a three inch notch in the front of the neckline, three non-functional buttons below the neckline in front, short hemmed sleeves, and a hemmed bottom. The pants of Style SZ11S107 are constructed from 60% cotton and 40% polyester jersey knit fabric and features an elasticized waistband with a drawstring, and long hemmed leg openings. Based on appearance as well as the merchandising information provided, the top and pants are considered sleepwear and classified in heading 6108. Your samples are being returned. The applicable subheading for the pajama set (top and pants), Style SZ11S107, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pajamas of cotton, 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