CLA-2-61:OT:RR:NC:N3:348
Ms. Samantha Zins
Metro Customs Brokers Inc.
1 Lincoln Blvd. Suite 202
Rouses Point, NY 12979
RE: The tariff classification of women’s sleepwear from Bangladesh
Dear Ms. Zins:
In your letter dated April 2, 2021, you requested a tariff classification ruling on behalf of your client, Kouper-FKS Industries, Inc. The samples will be returned under separate cover.
Style FL7683FIL is a women's tank top and shorts. Both garments are constructed from 95% rayon, 5% elastane knit fabric. The tank-style top features a round neckline, a screen printed design on the chest, wide shoulder straps, contrasting fabric trim around the neckline and armholes and a hemmed bottom. The shorts feature a covered elastic waistband, a faux fly with three small decorative buttons and a curved hemmed bottom with contrasting fabric trim around the leg openings and a screen printed design on the rear.
Style FL7686FIL is a women's tank top and pants. Both garments are constructed from 95% polyester, 5% elastane knit fabric. The tank-style top features a v shaped neckline in front, a flat print design on the front panel, narrow adjustable straps and a hemmed bottom. The bottoms feature a covered elastic waistband, a faux fly with two small decorative buttons, wide legs and hemmed leg openings.
Style FL7688 is a women's top and pants. Both garments are constructed from 95% polyester, 5% elastane knit fabric. The pullover-style top features a round neckline with contrasting fabric trim around the neckline, a screen printed design on the left chest, long sleeves with ribbed knit cuffs and a hemmed bottom. The bottoms feature a covered elastic waistband, a faux fly with two small decorative buttons, and ribbed knit cuff at the ankles.
Style FL7672 is a women's nightgown. The nightgown is constructed from 95% polyester 5% elastane knit fabric. The garment extends below mid thigh. It features hemmed, short sleeves; a round neckline with contrasting fabric trim around the neckline, a screen printed design on the front, and a curved hemmed bottom
You state that Style FL7683FIL, FL7686FIL and FL7688 will be imported under one style number as a set and not sold separately.
You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing and packaging information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for all styles will be 6108.32.0010, 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, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: Women’s. The rate of duty will be 16 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 the 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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division