The tariff classification of five UGG® women’s knit sleepwear garments from China and Columbia

N246829 October 31, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030; 6108.92.0030 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of five UGG® women’s knit sleepwear garments from China and Columbia Dear Ms. Kelly-Kobayashi: In your letter dated October 7, 2013, you requested a tariff classification ruling on the behalf of your client Deckers Outdoor Corporation. The submitted sample, Style number UA5181W “Jaslene”, is pair of women’s sleep pants constructed of 92 percent cotton and 8 percent spandex knit fabric. The pull-on capri length pants feature a 1.5 inch wide elasticized waistband and hemmed leg openings. The submitted sample, Style number UA5182W “Nita”, is a woman’s sleep top constructed of 92 percent cotton and 8 percent spandex knit fabric. The pullover style garment features a scooped capped front and back neckline; long hemmed sleeves; and a hemmed bottom. The garment extends from the shoulders to below the waist. The submitted sample, Style number UA5284JG “Alice”, is pair of women’s sleep pants constructed of 92 percent cotton and 8 percent spandex knit fabric. The pull-on capri length pants feature a 1.5 inch wide elasticized waistband; a UGG® tag logo on the top right hip corner of the rear waistband; a small heat seal logo inside the rear center waistband; 2 ribbon-bows sewn into each rear hemmed leg openings. The submitted sample, Style number UA5285JG “Ella”, is a woman’s sleep top constructed of 95 percent rayon and 5 percent spandex knit fabric. The pullover style garment features a scooped hemmed front neckline; a high rear neckline; a 5 inch rear keyhole opening at the center upper neck area with a sewn in bow above the keyhole; a left front chest pocket; short hemmed sleeves; a UGG® tag logo on the lower right side seam; and a hemmed bottom with a curved tail. The garment extends from the shoulders to below the waist in front and to mid-thigh in the back. The submitted sample, Style number UA5283W “Carrie”, is a pair of women’s loose fitting sleep pants constructed of two fabrics. The front and rear of the garment is composed of 100% cotton knit fabric. There are two 3 inch wide contrasting fabric side inserts composed of 100% polyester woven fabric. The pull-on capri length pants feature a 1.5 inch wide elasticized waistband; a UGG® tag logo on the right rear waistband; and a hemmed bottom. Based on its appearance and the accompanying merchandising information, the garments are considered sleepwear under heading 6108. We are returning your samples as requested. The applicable subheading for style numbers UA5284JG “Alice”, UA5181W “Jaslene”, UA5182W “Nita”, and UA5283W “Carrie”, 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. The applicable subheading for style number UA5285JG “Ella” will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division