CLA-2-61:OT:RR:NC:N3:348
Mr. Greg Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of women’s sleepwear from China.
Dear Mr. Fields:
In your letter dated August 19, 2014, you requested a tariff classification ruling.
Style C2509 (SAP #13824-179M) is a women’s two-piece pajama set. The knit pullover style top is composed of 95% cotton, 5% spandex jersey fabric and the woven shorts are composed of 100% cotton fabric. The sleeveless top features oversized armholes, a u-shaped neckline, a patch pocket on the left breast that matches the fabric used in the shorts, and a rounded hemmed bottom. The shorts are composed of woven fabric. The shorts feature a tunnel elastic waistband with a woven fabric drawstring on the outside of the waistband, fake front fly with three buttons, left front patch pocket at the hip and hemmed bottoms.
Based upon the appearance of the garments and the merchandising information that you provided, the articles are considered sleepwear.
Since the knit pullover style top and woven shorts are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The pajamas will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style C2509 (SAP #13824-179M) will be 6208.21.0020, (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Nightdresses and pajamas: Of cotton: Other: Women’s. The rate of duty will be 8.9 percent 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division