CLA-2-61:OT:RR:NC:N3:348
Ms. Linda Diamant
Ann, Inc.
7 Times Square, 11th Floor
New York, NY 10036
RE: The tariff classification of women’s sleepwear from India
Dear Ms. Diamant:
In your letter November 1, 2016, you requested a tariff classification ruling. Your samples will be returned under separate cover.
Style 411841, is a woman’s sleepwear pull-on shorts. The loose-fittig shorts are constructed from 100% woven cotton flannel fabric. The garment features an allover print design and an elastic waistband with a tunneled drawstring. The label on the inside of the shorts states, “Ann Taylor Loft Sleepwear.”
Style 411843 is a woman’s sleep shirt. The loose fitting garment is onstructed from 100% woven cotton flannel fabric. The garment features a V-shaped neckline, an allover floral print design, hemmed long sleeves and a hemmed bottom. The sleep shirt extends from the shoulders to the lower thight. The label on the inside of the sleep shirt states, “Ann Taylor Loft Sleepwear.”
You indicate Styles 411841 and 411843 are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. Although you have described the garment as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style 411841 will be 6208.91.3010, 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 411843 will be 6208.21.0020, 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 cotton: Other: Women’s. The rate of duty will be 8.9 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 https://hts.usitc.gov/current.
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 e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division