CLA-2-61:RR:NC:TA:358 L85167

Lisa York
Target Customs Brokers, Inc.
Import Department CC-3315
33 South Sixth Street
Minneapolis, MN 55402

RE: The tariff classification of children’s sleepwear from Bangladesh

Dear Ms. York:

In your letter dated May 23, 2005, written on behalf of Target Stores, you requested a classification ruling.

You state that submitted styles 16635 DPCI 075/01/4219 and 15384 DPCI 075/01/3356, respectively, a loosely-fitted, wide-legged pair of trousers, fully elasticized around the waistband, and a loosely-fitted, short-sleeved t-shirt, ornamented by appliqués, manufactured from finely knitted fabrics of 100% polyester, are designed for boys’ sleepwear and will be sold as separates; and that submitted styles R240C67T DPCI 075/08/8129 and 16575 DPCI 075/08/8568, respectively, a loosely-fitted, wide-legged pair of trousers, fully elasticized around the waistband, and a long-sleeved, round-necked pullover, ornamented by appliqués, manufactured from finely knitted fabrics of 100% polyester, are designed for girls’ sleepwear and will likewise be sold as separates.

As you have requested, the sample garments are being returned.

The applicable subheading for the boys’ garments will be 6107.22.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…pajamas…knitted…of man-made fibers, boys’, other; and for the girls’ garments will be 6108.32.0025, HTS, which provides for…girls’…pajamas…knitted…of man-made fibers, girls’, other. The duty rate will be 16 percent ad valorem for each of the four styles.

Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.

Each of the four styles falls within textile category designation 651. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division