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 China
Dear Ms. Kessens:
In your letter dated July 27, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
The sample submitted, identified as “Sleep Gown A”, is a woman’s sleeveless sleep shirt. The sleep shirt is constructed from 60% cotton, 40% polyester knit fabric. The mid-thigh length sleep shirt features a scoop front neckline, and a hemmed bottom.
The sample submitted, identified as “Sleep Gown B”, is a woman’s nightdress. The nightdress is constructed from 100% rayon woven fabric. The mid-thigh length nightdress features a scoop front and back neckline, a criss-cross tie front closure, thin straps and a hemmed bottom.
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 “Sleep Gown A” will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: Women’s. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for “Sleep Gown B” will be 6208.22.0000, 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: nightdresses and pajamas: of man-made fibers. The rate of duty will be 16 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