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

N245527 September 4, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of two UGG® women’s knit sleepwear garments from China Dear Ms. Kelly-Kobayashi: In your letter dated August 21, 2013, you requested a tariff classification ruling on the behalf of your client Deckers Outdoor Corporation. The submitted sample, Style number UA5195W “Myrtle”, is a pair of women’s loose fitting sleep pants constructed of 100 percent cotton knit fabric. The pull-on pants feature a gathered 2 inch wide contrasting color elasticized woven waistband; has a UGG® tag logo on the top right hip corner of the rear waistband; and an all-around 3.5 inch wide contrasting color 100% polyester woven band at the bottom of both flared leg openings; and has a hemmed bottom. The garment extends from the waist to the ankles. The submitted sample, Style number UA5194W “Grace”, is a woman’s sleep top constructed of two fabrics. The garment’s entire back area has contrasting color back panels that are constructed of 100% polyester woven fabric. The front of the garment is composed of two fabrics, a 100% cotton knit fabric and a 100% polyester woven fabric. The front of the garment consists mainly of the cotton knit fabric with a polyester woven band at the bottom of the knit panel and polyester woven side seam inserts extending from the shoulder to the bottom of the garment. The neckline and trim on the cap sleeves are constructed from the cotton knit fabric. The garment features a crew shape neckline in front; oversized armholes finished with rib knit edging; cap sleeves; a 7.5 inch length V-shaped keyhole opening in the rear upper neck; two contrasting color side inserts extending from the shoulders to the bottom and across the lower front area; a hemmed bottom; and has a UGG® tag logo on the lower right corner. The garment extends from the shoulders to the thigh area. The essential character is imparted by the cotton knit fabric. We are returning your samples as requested. The applicable subheading for style numbers UA5195W “Myrtle” and UA5194W “Grace” 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, Myles B. Harmon Acting Director National Commodity Specialist Division