CLA-2-61:OT:RR:NC:3:358
Ms. Leah Harrison
Life Is Good
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of children’s sleepwear from China.
Dear Ms. Harrison:
In your letter dated October 7, 2010, you requested a tariff classification ruling. Three samples were submitted with your request. They will be returned to you as requested.
Submitted sample, Style # B4511 is a pair of boy’s sleep pants constructed of polyester flannel woven fabric. The pull-on style pants feature an elasticized waistband and hemmed cuffs.
Submitted sample, Style # G4517 is a girl’s nightdress constructed of polyester knit jersey fabric. The nightdress features raglan long sleeves with hemmed cuffs and a hemmed bottom.
Submitted sample, Style # G4516 is a girl’s sleep shirt constructed of polyester knit jersey fabric. The oversize tee style pullover features a large round rib knit neckline with picot edging, set-in long sleeves with hemmed cuffs and a hemmed bottom.
You state that the fabric used to produce the garments is flame resistant. 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.
The applicable subheading for Style # G4517 will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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.
The applicable subheading for Style # G4516 will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of man-made fibers, other, girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style # B4511 will be 6207.99.8510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, bathrobes, dressing gowns and similar articles, other, 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) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division