The tariff classification of children’s pajamas from China

N288847 August 24, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.32.0025 Ms. Eileen Family Geodis Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of children’s pajamas from China Dear Ms. Family: In your letter dated July 26, 2017, you requested a tariff classification ruling on behalf of your client, Rashti & Rashti. Your letter was accompanied by five samples. The samples will be returned to you, as requested. The five samples are unisex pajamas constructed from 100 percent polyester knit fabric. The tops feature a crew rib-knit neck, long sleeves, hemmed bottoms and various heat transfer designs. The bottoms feature an enclosed elasticized waistband and rib-knit cuff bottoms. Each set is designed, marketed and sold as pajamas. The pajamas are imported in children’s sizes 4-5, 6-7, 8, 10-12 and 14-16. Item number J41709 (children’s size 8) depicts a bear wearing a Santa hat and the words “wide Awake” on the top. The bottoms are plaid. Item number J41711 (children’s size 8) depicts a moose head tangled in Christmas lights and the words “oops I Moosed up” on the top. The bottoms feature an overall moose head print. Item number J41707 (children’s size 8) depicts a snowman wearing a Santa hat and the words “up to Snow Good” on the top. The bottoms feature an overall snowflake print. Item number J41698 (children’s size 8) depicts an elf wearing a Santa hat on the top. The bottoms are printed with a horizontal stripe pattern. Item number J42061 (children’s size 8) has raglan sleeves and the words “Team Santa” on the top. The bottoms are printed with a horizontal stripe pattern. You have requested classification of the five items as festive items under 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other.” However, Note 1(v) to Chapter 95 specifically excludes, among other articles, apparel and similar articles with a utilitarian function and a festive motif from classification in Chapter 95, HTSUS. Therefore, the items are considered as apparel of Chapter 61. The applicable subheading for all styles will be 6108.32.0025, HTSUS, which provides for “Women’s and girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: Girls’: Other.” The rate of duty will be 16 percent ad valorem. Children’s pajamas, sizes 0-14, are subject to the Consumer Products Safety Commission (CPSC) standards governing the flammability of children’s sleepwear. Please contact the CPSC to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards. 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 https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division