The tariff classification of women’s sleepwear and cardigan

N128816 November 19, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030, 6208.91.3010, 6110.20.2079 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of women’s sleepwear and cardigan Dear Ms. Downing: In your letter dated October 12, 2010 you requested a classification ruling. The submitted sample, style W4548, is a woman’s sleep shirt constructed of 100 percent cotton jersey knit fabric. It features hemmed long sleeves finished with lettuce edging, a stand up collar finished with lettuce edging, a full front opening with a seven snap closure and a bottom finished with lettuce edging. Based on the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The submitted sample, style W4541, is a pair of women’s sleep pants constructed of 100 percent cotton woven fabric. The pull on flannel pants feature an elasticized waistband with a drawstring, an allover print design and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208. The submitted sample, style W4559, is a woman’s cardigan constructed of 100 percent cotton jersey fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. It features hemmed long sleeves, a full front opening without a means of closure, a flat screen print on the back and a hemmed bottom. The garment extends below the waist. Based upon the accompanying information, your company considers the garment to be loungewear. We are returning your samples as you requested. The applicable subheading for style W4548 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 style W4541 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The duty rate will be 11.2 percent ad valorem. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The duty rate will be 16.5% 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 CommoditySpecialist Division