CLA-2-61:OT:RR:NC:TA:361
Ms. Roseann Downing
Life is good, Inc.
283 Newbury Street
Boston, MA. 02115
RE: The tariff classification of women’s sleep separates from Indonesia
Dear Ms. Downing:
In your letter dated November 13, 2009 you requested a classification ruling.
The submitted sample, style W4282, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features a scooped neckline, a screen print design on the front panel and a hemmed bottom.
The submitted sample, style W4283, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric. It features an elasticized waistband with a draw cord, a Life is good logo label on the upper left side and banded leg openings.
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 samples as you requested.
The applicable subheading for both styles 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