CLA-2-61:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Dr. MS2216
Plano, TX 75024
RE: The tariff classification of pajama separates from China
Dear Ms. Nabors:
In your letter dated September 29, 2015, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 8274 is a man’s pajama short constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs. Style 8272 is a man’s pajama pants constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs.
The applicable subheading for both styles will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% 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