The tariff classification of four women’s sleep separates from Vietnam and other countries

N213253 April 30, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Mr. Marc Thompson Charming Shoppes, Inc. 3750 State Road Bensalem, Pa. 19020 RE: The tariff classification of four women’s sleep separates from Vietnam and other countries Dear Mr. Thompson: In your letter dated April 6, 2012 you requested a classification ruling on garments which will be marketed and sold as sleepwear. The submitted sample, Body #C9885, is a woman’s sleep pullover constructed of 58 % cotton, 37% polyester and 5% spandex knit fabric. The garment is loose fitting and extends below the waist. It features a batwing construction over the shoulders and arms extending to below the elbow, a cross over V-shaped neckline and a hemmed bottom. The submitted sample, Body #C9886, is a woman’s bed jacket constructed of 58% cotton, 37% polyester and 5% spandex knit fabric. The garment is loose fitting and extends to the upper thigh. The cardigan style bed jacket features a collar, a full front opening and a hemmed bottom. The submitted sample, Body #C9887, is a woman’s sleep pullover constructed of 58 % cotton, 37% polyester and 5% spandex knit fabric. The sleeveless garment is loose fitting and extends below the waist. It features a U-shaped front neckline, darts below the bust and a hemmed bottom. The submitted sample, Body #C9888, is a pair of women’s sleep pants constructed of 58 % cotton, 37% polyester and 5% spandex knit fabric. The garment is loose fitting. The pull on sleep pants feature an elasticized waistband and hemmed leg openings. Based on their appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. We are returning your samples as you requested. The applicable subheading for all four styles 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. 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