CLA-2-62:OT:RR:NC:N3:360
Ms. Eleanore Kelly-Kobayashi
RE: The tariff classification of women’s sleepwear from China
Dear Ms. Kelly-Kobayashi:
In your letter dated August 15, 2013, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. Your samples will be returned as requested.
Style UA5158W (Esther) is a woman’s “UGG ®” label sleep pant. Style UA5159W (Margot) is a woman’s “UGG ®” label sleep boxer. The garments are constructed of 100 percent cotton woven fabric and feature an elasticized drawstring and an “UGG ® australia” textile label at the waist and hemmed leg openings.
Style UA3152W (Salle) is a woman’s “UGG ®” label sleep pullover constructed of 100 percent cotton knit fabric. The garment is sleeveless and reaches below the waist. It features a crossover V- shaped front neckline, a high rear back neckline, a capped neckline and armholes, an “UGG ® australia” textile label on the right side seam, and a hemmed bottom.
Based on the appearance of the garments, the manner in which they will be marketed and sold, and the information you have provided, we concur with your claim that the garments are sleepwear separates.
The applicable subheading for style UA5158W (Esther) will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Women’s. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for style UA5159W (Margot) will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Women’s. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for style UA3152W (Salle) will be 6108.91.0030, 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 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division