CLA-2-61:OT:RR:NC:N3:361
Mr. Joseph Drogalis
Prestige Global Co., Ltd.
1350 Broadway, Suite 1505
New York, New York 10018
RE: The tariff classification of three women’s sleep tops from Vietnam, Indonesia or Thailand
Dear Mr. Drogalis:
In your letter dated February 17, 2011 you requested a classification ruling.
The submitted sample, style F12T003, is a woman’s sleep top constructed of 60 percent cotton and 40 percent polyester jersey knit fabric. The garment features a crew neckline; short hemmed sleeves; a rhinestone design on the front panel; and a hemmed bottom.
The submitted sample, style F12T004, is a woman’s thermal sleep top constructed of 55 percent cotton and 45 percent polyester knit fabric. The Henley style garment features a partial front opening with a three bottom closure with gathering; hemmed, long sleeves; pile fabric trim around the neckline and placket; and a hemmed bottom.
The submitted sample, style F12T005, is a woman’s micro fleece sleep top constructed of 100 percent polyester knit fabric. The pullover garment features a front V-shaped neckline; a capped neckline with satin fabric; hemmed, long sleeves; a rhinestone design on the upper left panel; and a hemmed bottom.
Based on the appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108.
We are returning your samples.
The applicable subheading styles F12T003 and F12T004 will be 6108.91.0030, 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 cotton: Other: Women’s. The duty rate will be 8.5% ad valorem.
The applicable subheading for style F12T005 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