The tariff classification of sleepwear from China

N277316 August 12, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge, Goodlettsville, TN 37072 RE: The tariff classification of sleepwear from China Dear Ms. Kessens: In your letter dated June 28, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested. The sample submitted, SKU #SS173316MK, is a woman’s pajama top and bottom. The garments are constructed from 60% cotton, 40% polyester knit fabric. The tank-style top features 2 inch shoulder straps, scooped front and rear necklines and an over-lock stitch finish at the bottom. The sleep shorts feature a covered elastic waistband with a faux drawstring. You state that these garments will be imported under one style number as a set. The sample submitted, SKU #SS173317MK, is a woman’s pajama top and bottom. The garments are constructed from 60% cotton, 40% polyester knit fabric. The tank-style top features 2 inch shoulder straps, scooped front and rear necklines, and a hemmed bottom. The sleep shorts feature a covered elastic waistband with a faux drawstring. You state that these garments will be imported under one style number as a set. Although you have described the garments as sleepwear, their appearance are ambiguous and do not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear. The applicable subheading for both styles will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: Women’s. The duty rate will be 8.5 percent ad valorem 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division