CLA-2-61:OT:RR:NC:N3:348
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge,
Goodlettsville, TN 37072
RE: The tariff classification of sleepwear from Pakistan
Dear Ms. Kessens:
In your letter dated June 28, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
The sample submitted, SKU 17729801, is a woman’s sleep shirt constructed from 60% cotton, 40% polyester knit fabric. The mid-thigh length sleep shirt features a scoop front neckline, long hemmed sleeves and a tapered hemmed bottom.
The sample submitted, SKU 17730301, is a woman’s sleep shirt constructed from 60% cotton, 40% polyester knit fabric. The mid-thigh length sleep shirt features a scoop front neckline, ¾ hemmed sleeves and a tapered hemmed bottom.
The sample submitted, SKU 17730801, is a woman’s two-piece pajama set consisting of a top and pants. The top and pants are constructed from 60% cotton, 40% polyester knit fabric. The top features long sleeves, a four button closure at the neckline and rib-knit wrist cuffs. The pants feature ankle-length legs with rib-knit ankle cuffs, an exposed elastic waistband and a faux front fly with two buttons.
Although you have described the garments as sleepwear, their appearance are ambiguous and do not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear.
The applicable subheading for SKU 17729801, SKU 17730301, and SKU 17730801 will be 6108.31.0010, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: 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 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division