The tariff classification of knit pajamas from Cambodia

N302690 March 1, 2019 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Stephanie Sippel Kohl’s N56 W17000 Ridgewood Falls Menomonee Falls, WI 53051 RE: The tariff classification of knit pajamas from Cambodia Dear Ms. Sippel In your letter received on December 18, 2018, you requested a tariff classification ruling. Style ZS84JFYFWMN is a woman’s one-piece garment constructed from 100% polyester knit fabric. The garment extends from the neck to the ankles and features a rib-knit round neckline, long sleeves with rib knit cuffs, a zipper closure in the front from neck to lower abdomen, and hemmed leg openings with rib knit cuffs. The design on the garment will be available in different choices: plaid, single color, Christmas scenes, dog, cats and cammo. Based on the appearance of the style, the garment is considered sleepwear and classified in heading 6108. The applicable subheading for Style ZS84JFYFWMN will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit pajamas of man-made fibers, women’s. The rate of duty 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 https://hts.usitc.gov/current. In your letter, you stated the garment will also be sold in men's and children’s sizes. Since samples were not provided for these sizes and gender, we are unable to provide you with their classification. If you decide to resubmit your request, please include a sample for each size and gender, as well as, the appropriate style number for each. Please mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request. 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