CLA-2-61:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Dr. MS 2216
Plano, TX 75024
RE: The tariff classification of pajama sets and separates from Vietnam
Dear Ms. Nabors:
In your letter, dated July 28, 2015, you requested a tariff classification ruling. The samples are being returned to you, as requested.
The sample submitted, Item PJ101, is a woman’s pajama top and bottom. The garments are constructed from 59% cotton, 35% modal and 6% spandex knit fabric. The top features a V-neck front, short hemmed sleeves and a hemmed bottom. The pajama pants feature a covered elastic waistband and long hemmed legs. You have stated that these garments will be imported under one style number as a set.
The sample submitted, Item 112908, is a women’s pajama top and bottom. The garments are constructed from 59% cotton, 35% modal, 6% spandex knit fabric. The top features a scooped front neckline, short hemmed sleeves and a hemmed bottom. The pants feature a covered elastic waistband and long hemmed legs. You have stated that these garments will be imported under one style number as a set; but also may be imported separately.
Although you have described the garments as sleepwear, their appearance are ambiguous and do not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
If imported as a set, the applicable subheading for Styles PJ101 and 112908 will be 6108.31.0010, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Women’s. The duty rate will be 8.5 percent ad valorem.
If imported separately, the applicable subheading for styles 112908-sleep pants and 112908-tops will be 6108.91.0030, 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 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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division