CLA-2-61:OT:RR:NC:3:358
Ms. Tiffany Coldwell
Life Is good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of sleepwear from China.
Dear Ms. Coldwell:
In your letter dated April 13, 2012, you requested a tariff classification ruling. Three samples were submitted with your request. They will be returned to you as requested.
Sample Style # G4711, Style # T4711 is a girl’s sleep shirt constructed of polyester knit jersey fabric. The loose fitting tee style pullover features a round oversize rib knit neckline, set-in short sleeves with hemmed cuffs and a hemmed bottom.
Sample Style # G4783, Style #T4783 is a pair of girl’s sleep shorts constructed of polyester knit jersey fabric. The pull-on style boxer shorts feature a narrow fabric covered elasticized waistband and hemmed fabric at the leg openings.
Sample Style # W4784 is a pair of women’s sleep pants constructed of yarn dyed cotton poplin fabric. The pull-on style pants feature a fabric waistband that is elasticized at the front and a supplemental interior drawstring closure that ties in the front.
You state that the fabric used to produce the garments is flame resistant. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.
The applicable subheading for Styles # G4711, # T4711, # G4783 and #T4783 will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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.
The applicable subheading for Style W4784 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ nightshirts, pajamas, bathrobes, dressing gowns and similar articles, other, of cotton, other, women’s. The rate of duty will be 11.2 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division