CLA-2-62:OT:RR:NC:N3:356

Ms. Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of men’s boxed pajamas from Thailand.

Dear Ms. Arloro:

In your letter dated August 2, 2012, you requested a tariff classification ruling. As requested, your sample is being returned.

Style SW0006T is a pair of men’s boxed pajamas consisting of a coordinating knit top and a woven bottom. The pajama top is constructed from 100% cotton, jersey knit fabric and has a rib knit crew neckline, short hemmed sleeves, a small embroidered logo on the left chest, and a straight hemmed bottom. The pajama bottom is constructed from 100% cotton, yarn dyed plaid woven fabric and has a tunnel elastic waistband with an outside drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed leg openings.

The top and the bottom are folded together and boxed as a set and will be imported and sold at retail in a cardboard box with a clear acetate cover secured with cellophane tape. The box is not designed to be opened until after purchase by the ultimate consumer. The acetate cover shows the brand name, “Tommy Hilfiger” with a description on the bottom right corner that reads “Sleepwear” in large, conspicuous, plain block letters. Underneath, the words “T-Shirt & Draw-String Pant” and the fiber content are shown in smaller plain block letters. The four sides of the box read “Tommy Hilfiger.” The underside of the box reads “Tommy Hilfiger” and shows a sketch of the top and the bottom, along with the fiber content. There are no other descriptive words on the underside of the box.

Following General Rule of Interpretation 3 (c), the applicable subheading for Style SW0006T will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or the filling: men’s. The rate of duty rate will be 8.9% 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 the 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Thomas J. Russo
Director,
National Commodity
Specialist Division