CLA-2-62:OT:RR:NC:3:358
Ms. Lisa Martin
American Eagle Outfitters
150 Thorn Hill Drive
Warrendale, PA 15086-7528
RE: The tariff classification of boy’s sleepwear from China.
Dear Ms. Martin:
In your letter dated December 24, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #4315 is a boy’s sleep pant constructed of woven polyester fabric. The loose fitting sleep pant features an enclosed elasticized waistband with a drawstring, an open fly with an one button closure, a back pocket and hemmed bottoms. The garment is designed and marketed as a sleepwear pant and will bear a PJ hangtag.
Nightwear for children sizes is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.
The applicable subheading for Style #4315 will be 6207.99.8510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: of man-made fibers: other, sleepwear. The rate of duty will be 10.5 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 the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-5048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division