CLA-2-61:OT:RR:NC:N3:361

Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a pair of women’s sleep bottoms from China.

Dear Mr. Maher:

In your letter dated February 25, 2011, on behalf of your client Dolce Vita Intimates, you requested a classification ruling for a pair of women’s sleep bottoms. In response to our letter dated March 7, 2011, ruling #N151125, further information was submitted by your client in their letter dated March 31, 2011.

The submitted sample, Style #63000873A, is a pair of women’s sleep bottoms (pants). The pull-on garment is constructed from 60% cotton, and 40% polyester knit fabric. The bottoms feature an all-over printed design, an elasticized waistband with a drawstring, and long hemmed leg openings.

We are returning your sample as you requested.

The applicable subheading for Style 63000873A 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.

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