The tariff classification of 3 UGG® women’s knit sleepwear garments from China

N245346 August 23, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010; 6108.91.0030 Ms. Eleanore Kelly-Kobayashi Rode & Quality 55 West 39th Street New York, NY 10018 RE: The tariff classification of 3 UGG® women’s knit sleepwear garments from China Dear Ms. Kobayashi: In your letter dated August 16, 2013, you requested a tariff classification ruling on the behalf of your client Deckers Outdoor Corporation. The submitted sample, Style number UA5146W “Bonnie”, is a pair of women’s capri style sleep pants constructed of 100 percent cotton knit fabric. The pull-on pants feature a 4.5 inch fold over waistband; an allover polka dot print design; a UGG® tag logo on the top right hip corner of the waistband; and hemmed flared leg openings. The submitted sample, Style number UA5147W “Heidi”, is a woman’s nightdress constructed of 100 percent cotton knit fabric. The loose fitting garment features a U-shaped neckline in front; a capped front and back neckline; an allover small polka dot print design; capped and elasticized ¾ length sleeves; a capped bottom; and a UGG® tag logo on the lower right corner. The nightdress extends from the shoulders to the knees. The submitted sample, Style number UA5145W “Marnie”, is a woman’s bathrobe constructed of 100 percent cotton knit fabric. The loose fitting garment features a two button left over right and a right over left wrap closure at the neckline in front; an attached hood; an allover small polka dot print design; capped long sleeves; two front side pockets and two internal pockets; a UGG® tag logo on the lower right corner; and a capped bottom. The bathrobe extends from the shoulders to the knees. We are returning your samples as requested. The applicable subheading for style number UA5146W and UA5145W will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty will be 8.5% ad valorem. The applicable subheading for style number UA5147W will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: 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, Myles B. Harmon Acting Director National Commodity Specialist Division