CLA-2-61:OT:RR:NC:N3:348
Ms. Linda Diamant
Ann, Inc.
7 Times Square, 13th Floor
New York, NY 10036
RE: The tariff of women’s sleepwear from unknown country
Dear Ms. Diamant:
In your letter April 9, 2018, you requested a tariff classification ruling. Your samples will be returned under separate cover.
Style 482676 is a women’s pajama top and bottom. Both garments are constructed from 95% rayon, 5% elastane knit fabric. The pullover–style top features a scoop neckline and short sleeves. The sleep pants feature a covered elastic waistband with a tunneled drawstring and hemmed legs. You state that these garments will be imported under one style number as a set.
Style 482618 is a women’s pajama top and bottom. Both garments are constructed from 96% rayon, 4% elastane knit fabric. The pullover–style top features a v-neckline with a lace-like trim accent and short sleeves. The sleep pants feature a covered waistband and lace-like trim at the bottom. You state that these garments will be imported under one style number as a set.
Style 434702 is a women’s pajama top and shorts. Both garments are constructed 60% cotton 40% rayon knit fabric. The camisole-style top features spaghetti straps and inner shelf bra. The sleepwear shorts features a flat waistband with a tunneled drawstring and hemmed bottom. The same garment will be produced in a maternity version under Style 468788. No sample for Style 468788 was provided.
Style 470377 is a women’s pajama top and shorts. Both garments are constructed from 100% cotton knit fabric. The short sleeve top features a round collar, a seven button closure at the front and contrasting color piping on the collar, sleeves and placket. The sleepwear shorts feature an elacticsized waistband with a tunneled grosgrain ribbon drawstring and contrasting color piper on the side seams and legs. You state these garments will be imported under one style number as a set.
Style 470381 is a women’s pajama top and bottom. Both garments are constructed from 100% cotton knit fabric. The pullover–style top features a round neckline, long sleeves and elacticsized bottom with a tunneled grosgrain ribbon drawstring. The sleep pants feature an elasticized waistband with a tunneled grosgrain ribbon drawstring and elasticized cuffs. You state that these garments will be imported under one style number as a set.
You indicate all styles are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. The label on the inside of all the garments will state, “Loft Sleepwear”. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Styles 482676 and 482618 will be 6208.32.0010, 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 man-made fibers: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Styles 434702, 468788, 470377 and 470381 will be 6208.31.0000, 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: Women’s. The rate of duty 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 https://hts.usitc.gov/current.
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 via e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division