The tariff classification of a woman’s pajama bottom from China

N175656 August 18, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Ms. Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Ste 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s pajama bottom from China Dear Ms. Kessler: In your letter dated July 15, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample, design number 24100585, is a woman’s pajama pant constructed from 100% cotton woven flannel fabric. The pajama bottom features an elasticized drawstring waist and long hemmed legs. This garment will be imported as item numbers 045-2553 (regular), 045-2554 (petite), and 045-2555 (tall).You have indicated that this garment will be sold in the sleepwear department and is part of a mix and match sales concept. Based upon its appearance and the manner in which it will be marketed, this garment is considered sleepwear. The applicable subheading for design number 24100585 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 rate of duty will be 11.2 percent 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division