CLA-2-61:OT:RR:NC:3:358
Ms. Kathy Valdivia
Vandergrift Forwarding Company, Inc.
180 East Ocean Boulevard
Suite 270
Long Beach, CA 90802
RE: The tariff classification of girl’s pajamas from China.
Dear Ms. Valdivia:
In your letter dated August 2, 2010, on behalf of your client, CFL Enterprises you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 37176 is a girl’s pajama set constructed of knit polyester fabric. The pajama top features a round self-fabric capped neckline, short puffed elasticized sleeves and a hemmed bottom. The printed pajama pants feature an enclosed elasticized waist and hemmed bottoms. The garment is marketed and designed as pajamas.
Nightwear for children in sizes 0-14 is subject to flammability standards of the Consumer Product Safety Commission, (CPSC). Please contact the CPSC regarding compliance.
The applicable subheading for Style 37176 will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles. Knitted or crocheted: nightdresses and pajamas: of man-made fibers, girls’ other. 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 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