CLA-2-61:OT:RR:NC:N3:361
Ms. Tiffany Coldwell
Life is good, Inc.
283 Newbury Street
Boston, MA. 02115
RE: The tariff classification of women’s sleepwear from Vietnam
Dear Ms. Coldwell:
In your letter dated November 8, 2012 you requested a classification ruling.
The submitted sample, style W4810 sleep hoodie, is a woman’s sleep top constructed of 65 percent polyester and 35 percent rayon knit fabric. The pullover sleep top features a front V-shaped neckline; a “lifeisgood” design on the inside rear panel; two front inset pockets; long hemmed sleeves; a hood; and a hemmed bottom.
The submitted sample, style W4812, is a pair of women’s sleep pants constructed from 65 percent polyester and 35 percent rayon knit fabric. The sleep pants feature a rib knit waistband; a “lifeisgood” design on the lower left leg; and bell bottoms and hemmed leg openings.
Both styles will be imported in sizes XS-XXL. The sleep top and bottom match as to color, design fiber content and size range.
Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.
The classification of women’s sleep separates is dependent on their condition as imported. In your letter you referred to the submitted garments as a sleep hoodie and sleep pants. You have not indicated if the tops and bottoms will be imported separately or if you intend to import these garments in the same shipment in matching quantities. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification will change. Please note that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas.
We are returning your samples as you requested.
If the sleep pants and sleep tops are imported in the same shipment in equal quantities and matched as to size, the applicable subheading will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers. The duty rate will be 16% ad valorem.
If the sleep pants and sleep tops are imported separately or imported in unequal quantities, the applicable subheading for both styles 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,
Thomas J. Russo
Director
National Commodity Specialist Division