CLA-2-61:OT:RR:NC:N3:348
Mr. Jeffrey M. Flood
Eddie Bauer LLC
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of sleep pants from China and Vietnam
Dear Mr. Flood:
In your letter dated May 18, 2015, you requested a tariff classification ruling. The sample submitted will be returned, as requested.
Style 045-2797 is a pair of woman’s sleep pants constructed from 59% cotton, 39% polyester and 2% spandex knit fabric. The pull-on garment features a covered tunnel elastic waistband with a drawstring and rib knit cuffs at the ankles.
Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The applicable subheading 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.
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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division