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

N198757 January 20, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s pajama set from China Dear Mr. Spoto: In your letter dated December 30, 2011 on behalf of your client Ariela-Alpha Intl, LLC you requested a classification ruling. The submitted sample, Style NZ32110S, is a woman’s pajama set constructed from 60 percent cotton and 40 percent polyester knit fabric. The 2 piece set is composed of a sleep top and sleep pants. The pullover top features hemmed short sleeves; a V-shaped neckline; heat seals and a screen print design on the front panel; and a hemmed bottom. The legging style pants feature an elasticized waistband and hemmed leg openings. Based on appearance as well as the merchandising information provided, the set are is considered sleepwear and classified in heading 6108. We are returning your samples as you requested. The applicable subheading will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: 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, Thomas J. Russo Director National Commodity Specialist Division