CLA-2-61:OT:RR:NC:TA:361
Ms. Maya Kessler
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of women’s sleep separates from China.
Dear Ms. Kessler:
In your letter dated August 18, 2010, you requested a classification ruling for women’s sleep tops.
The submitted samples are described as follows:
1. A woman’s pullover style sleep top, imported under Style 057-1346. The garment is constructed from 100% cotton knit thermal fabric and features a crew neckline, long sleeves with rib knit cuffs, a screen-printed design on the front panel, and a hemmed bottom.
2. A woman’s sleep top, imported under Style 057-1347. The garment is constructed from 100% cotton knit fabric and features a crew neckline in front with embroidered edging, long sleeves with rib knit cuffs, a partial front opening with an eight-button closure, and a hemmed bottom.
3. A woman’s sleep cover-up imported under Style 057-1348. The garment is constructed from 96% polyester, 4% spandex knit fabric. The garment features long sleeves, a full front opening with an inside tie closure, and a hemmed bottom.
You have indicated that the sleep separates Styles 057-1346, 057-1347, and
057-1348, will be sold as part of a “mix and match” sleepwear group. Based on the appearance of the submitted garments, as well as the submitted marketing information, they are considered sleepwear.
We are returning your samples as you requested.
The applicable subheading for Styles 057-1346 and 057-1347 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty will be 8.5% ad valorem.
The applicable subheading for Style 057-1348 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division