CLA-2-61:OT:RR:NC:TA:361
Ms. Allison Wires
Target Customs Brokers, Inc.
Global Trade Operations
7000 Target Parkway North
NCD-0456
Brooklyn Park, MN 55445
RE: The tariff classification of a woman’s sleep top
Dear Ms. Wires:
In your letter dated November 4, 2009 you requested a classification ruling.
The submitted sample, style 252254, is a woman’s sleep top constructed of 95 percent cotton and 5 percent spandex knit fabric. The camisole style sleep top features adjustable shoulder straps, a V-shaped neckline in front, lightly padded cups, an empire waist with three decorative buttons and a hemmed bottom. The back extends straight across from side seam to side seam, exposing the upper half of the back. You state this style will also be imported without padding and with permanently sewn in padding.
Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.
We are returning your sample as you requested.
The applicable subheading for style 252254, all three variations, will be 6108.91.0030, 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 cotton: Other: Women’s. The duty rate will be 8.5% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division