The tariff classification of women’s sleepwear from China

N264003 May 22, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO: 6108.32.0010; 6108.92.0030 Ms. Eileen Family OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s sleepwear from China Dear Ms. Family: In your letter, dated April 15, 2015, on behalf of your client, Primark US Corp, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 0072902 is a women’s nightdress constructed from 95% viscose rayon 5 % elastane knit fabric. The mid-thigh length nightdress has ¼ inch partially elasticized, adjustable shoulder straps, an elasticized area under the bust and continuing around the entire back of the garment and a hemmed bottom. The neckline and hemmed bottom are trimmed with lace. Style 0074606 is a pair of women’s sleep shorts constructed from 95% viscose rayon 5 % elastane knit fabric. The garment features a 1 inch wide elasticized waistband and hemmed leg openings trimmed with lace. Style 0073802 is a women’s camisole-style top constructed from 95% viscose rayon 5 % elastane knit fabric. The sleeveless garment features a deep V-neckline shaped neckline in front and is cut straight across the back from side seam to side seam, an inner shelf bra and adjustable ¼ inch wide elasticized shoulder straps. The garment extends below the hip area and features a straight hemline. The neckline and hemmed bottom are trimmed with lace. Style 0074002 is a pair of women’s sleep pants constructed from 95% viscose rayon 5 % elastane knit fabric. The loose fitting pull on pants feature a 2 inch wide waistband through which an inner drawstring is threaded and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. The applicable subheading for Style 0072902 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...nightdresses of man-made fibers. The rate of duty will be 16 percent ad valorem. The applicable subheading for Styles 0074606, 0073802 and 0074002 will be 6108.92.0030, 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 Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division