The tariff classification of women’s sleepwear separates from China

N246734 November 14, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of women’s sleepwear separates from China Dear Ms. Kelly-Kobayashi: In your letter dated October 4, 2013, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. Your samples will be returned as requested. Style UA5197W (Cat) is a woman’s “UGG ®” label sleep shirt constructed from 100% cotton woven fabric. The garment features long sleeves with ribbed knit cuffs, a collar, a full front opening secured by seven snap closures, and a hemmed shirttail bottom. Style UA5198W (Jessie) is a woman’s “UGG ®” label sleep pant constructed from 100% cotton woven fabric. The garment features an elasticized drawstring and an “UGG ® australia” textile label at the waist and ribbed knit leg openings. Based on the appearance of the garments, the manner in which they will be marketed and sold, and the information you have provided, we concur with your claim that the garments are sleepwear separates. The applicable subheading for styles UA5197W (Cat) and UA5198W (Jessie) 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division