CLA-2-61:OT:RR:NC:N3:348
TARIFF NO: 6108.31.0010; 6108.92.0030; 6208.21.0010
Ms. Eileen Family
OHL Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of women’s sleepwear from India
Dear Ms. Family:
In your letter, dated April 15, 2015, on behalf of your client, Primark US Corp, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 0133876 is a women’s pajama top constructed from 65% polyester 35% cotton knit fabric. The top features long sleeves, a scoop neckline and a hemmed bottom.
Style 0020304 is a pair of women’s sleep pants constructed from 100% cotton knit fabric. The loose fitting pull on pants feature a 1 ½ inch wide waistband through which an inner drawstring is threaded and rib knit cuffs at the ankles.
Style 0444927 is a women’s pajama set. The pajama set consists of a camisole-style top constructed from 95% cotton 5 % elastane knit fabric and shorts constructed from 84% cotton 11% polyester and 5% elastane knit fabric. The sleeveless garment features a scoop neckline in the front and is cut straight across the back from side seam to side seam and adjustable ¼ inch wide shoulder straps. The shorts feature an elasticized waist and hemmed leg openings.
Style 0450353 is a women’s pajama set. The pajama set consists of a racer back tank top constructed from 100% cotton knit fabric and shorts constructed from 100% cotton woven fabric. The sleeveless garment features a scoop neckline and a hemmed bottom. The shorts feature an elasticized waist through which an inner drawstring is threaded and hemmed leg openings.
Based on their appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108/6208, respectively.
The applicable subheading for Styles 0133876 will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem.
The applicable subheading for Styles 0020304 and 0444927 will be 6108.31.0010, HTSUS, which provides for women's knit ...nightdresses of cotton. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Style 0450353 will be 6208.21.0010, 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: with two or more colors in the warp and/or the filling. The duty rate 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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division