The tariff classification of women’s sleepwear from Vietnam

N249831 February 3, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Toni Dembski-Brandl Target General Merchandise Inc. 1000 Nicollet Mall TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of women’s sleepwear from Vietnam Dear Ms. Dembski-Brandl: In your letter dated January 27, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 315174 is a woman’s sleep shirt constructed from 95 percent modal and 5 percent spandex knit fabric. The loose-fitting garment features a rib knit U-shaped neckline in front, two contrasting color/pieced construction hemmed sleeve inserts, and a 3-inch wide contrasting color/pieced construction hemmed bottom insert. The garment extends to below the waist. Style 312107 is a woman’s sleep pant constructed from 95 percent modal and 5 percent spandex knit fabric. The loose-fitting pull-on pant features a 1.5-inch wide elasticized waistband with a self-fabric drawstring, flared leg openings, and a hemmed bottom. The garment extends from the waist to the ankles. Based upon 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 considered sleepwear of heading 6108. The applicable subheading for styles 315174 and 312107 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 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