CLA-2-61:OT:RR:NC:N3:358
Mr. James Pollpeter
Sears Holdings
3333 Beverly Road, A#-374B
Hoffman Estates, IL 60179
RE: The tariff classification of a girl’s pajama short set from China
Dear Mr. Pollpeter:
In your letter dated October 27, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested.
The sample, Item Number GS6J022212BG, is a girl’s two-piece pajama set comprised of a 100 percent polyester knit top and short. The girl’s tank style top is constructed from rib knit fabric and features a large screen printed design and a U-shaped neckline in the front, 1 3/8” wide shoulder straps and a hemmed bottom that extends beyond the waist. The shorts are constructed from a knit pile fabric and feature an elasticized waistband with a woven bow tie at the front and hemmed leg openings. The garments will be imported in girls’ sizes XS (4/5) to XXL (18-20). You state both garments have been treated to meet the flammability standards of the Consumer Products Safety Commission (CPSC). The garments are also marked as such.
You have submitted documentation and hangtags to support your claim for sleepwear. Based on the appearance of the garments and the manner in which the set will be marketed we agree that the set is classified as sleepwear.
The applicable subheading for the pajama tank and short set will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s and 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