CLA-2-61:OT:RR:NC:TA:361
Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 International Airport Center, Suite 250
Jamaica, New York 11413
RE: The tariff classification of women’s and girls’ apparel from China
Dear Ms. Beckford:
In your letter dated June 9, 2008, on behalf of your client H & M Hennes & Mauritz, LP, you requested a classification ruling.
The submitted sample, Style # A38235/1340, is a woman’s nightgown and sleep pants set. The nightgown is constructed from 100% cotton jersey knit fabric. The pants are constructed from 95 percent cotton and 5 percent elastane knit fabric. The nightgown extends below mid thigh. It features hemmed short sleeves, a scooped neckline, appliqués on the front and back, a drawstring at the hip and a hemmed bottom. The pants feature an elasticized waistband and hemmed leg openings. The appearance is ambiguous and does not clearly demonstrate its use as sleepwear. However, you have provided marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.
The submitted sample, Style # 202260/1340, is a woman’s pajama set constructed from 100% cotton jersey knit fabric. The sleep top features a crew neckline, hemmed short sleeves, a screen print design with rhinestones and a hemmed bottom. The pants feature an elasticized waistband with a drawstring, a trademark logo and hemmed leg openings. The appearance is ambiguous and does not clearly demonstrate its use as sleepwear. However, you have provided marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.
The submitted samples, Style # 541200/2932, are a girl’s pullover and pants constructed from 80% cotton and 20% polyester pile knit fabric. The pile is constructed from 100% cotton. The pullover features a rounded neckline finished with capping, long sleeves with rib knit cuffs, a kitty appliqué and a rib knit bottom. The pants feature an elasticized waistband and leg openings with rib knit cuffs.
Although you assert in your letter that the garments are a “girls’ pajama set”,
this office finds that the articles are not primarily adapted or designed for use as sleepwear. We conclude, instead, that the articles are appropriate for wear as playwear and as such should be classified accordingly.
We are returning your samples as you requested.
The applicable subheading for Style #A38235/1340, nightgown, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% ad valorem. The textile category designation is 351.
The applicable subheading for Style #A38235/1340, pants, will be 6108.91.0030, 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 cotton: Other: Women’s. The duty rate will be 8.5% ad valorem. The textile category designation is 350.
The applicable subheading for Style 202260/1340 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% ad valorem. The textile category designation is 351.
The applicable subheading for Style 541200/2932, pants, will be 6104.62.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: of cotton: other, trousers and breeches: girls’: other: other. The rate of duty will be 14.9 percent ad valorem. The textile category designation is 348.
The applicable subheading for Style 541200/2932, pullover, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent ad valorem. The textile category designation is 339.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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