CLA-2-61:OT:RR:NC:N3:358
Ms. Maria Marisela Ince
Home Shopping Network
1 HSN Drive
St. Petersburg FL 33729
RE: The tariff classification of girls’ sleepwear separates from Ukraine
Dear Ms. Ince:
In your letter dated July 15, 2015 you requested a tariff classification ruling on behalf of Garnet Hill. You submitted four samples, several catalogs and copies of purchase orders with your letter. The samples will be returned to you, as requested.
The four samples submitted are all constructed from a lightweight 45 percent cotton and 55 percent modacrylic knit fabric. Styles 28878 and 27102 have the same all over print design while styles 29655 and 33881 have a single screen-print design on the front.
Style 28878, “Bow-Detail Sleep Top,” is a girl’s sleepwear top featuring long, raglan sleeves; a round, partially elasticized, gathered neckline; a small satin bow sewn at the front neckline and a hemmed bottom. The top is sized for a relaxed fit and extends below the waist.
Style 27102, “Knit Sleep Pant,” is a girl’s sleepwear bottom constructed of the same printed knit fabric used for Style 28878. The long pant is sized for a relaxed fit and features an enclosed elasticized waistband and hemmed bottoms. You state that Style 27102 will be imported in the same shipment(s) as style 28878.
Style 29655, “Kids’ Knit Pajama Tee,” is a girl’s sleepwear top featuring long sleeves, a rib knit round neckline, rib knit cuffs, a hemmed bottom and a pink and green moose graphic design on the front. The top is sized for a relaxed fit and extends below the waist.
Style 33881, “Sleepy Time Pajama Tee,” is a girl’s sleepwear top featuring long, hemmed, raglan sleeves; a round neck capped with the all over printed knit fabric used for the sleeves; a hemmed bottom and a horse with a sleep mask and the text “ZZZZZ” graphic design on the front. The top extends below the waist.
After examining the appearance of the garments and the accompanying merchandising information, we have determined that the garments are both designed and marketed as sleepwear; therefore, the garments are appropriately classified under heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
You state that the fabric used for each of these garments is flame resistant. Sleepwear for children in sizes 0-14 is subject to flammability standards of the Consumer Products Safety Commission (CSPC). Please contact the CPSC to ensure compliance.
Customs has determined that individual components of a pajama set standing alone are not considered to be pajamas for tariff purposes. However, based upon their condition at the time of importation, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs and Border Protection as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas under heading 6108, HTSUSA, if knit, or heading 6208, HTSUSA if woven. 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.
The applicable subheading for Styles 28878, 27102, 29655 and 33881 when imported separately or imported without a matching component, as described above, will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, 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.
You stated that Styles 28878 (top) and 27102 (bottom) will be imported in the same shipment(s). If imported in the same shipment with equal numbers of matching tops and bottoms, the applicable subheading for Styles 28878 and 27102 will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, 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.
While you don’t mention a possibility of matching bottoms being imported for Styles 29655 and 33881, the past catalogs provided indicate there have been matching bottoms sold in the past. If these items are imported in the same shipment with equal numbers of matching tops and bottoms, the applicable subheading for Styles 29655 and 33881 will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, 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.
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 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division