CLA-2-62:OT:RR:NC:N3:348
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Dr.
Plano, Texas 75024
RE: The tariff classification of men’s flannel sleep pants and pajamas from China
Dear Ms. Nabors:
In your letter dated February 5, 2020, you requested a tariff classification ruling. The sample will be returned, as requested.
Item 216300 is a men’s flannel sleep pant composed of 100% cotton woven fabric. The garment features a covered elastic waistband with a functional drawstring, a fly with a single button closure and hemmed leg openings.
Item 215937 is a men’s pajama set consisting of a top and a bottom. The pajama top and bottom are constructed from 100% cotton woven flannel fabric with two or more colors in the warp and/or the filling. The pajama top features long sleeves, a collar, a four button full front opening, a left front pocket, piping on the pocket, collar, wrist openings and front opening, a hemmed bottom and hemmed wrist openings. The pajama bottom features a covered elastic waistband with a functional drawstring, a fly with a single button closure and long hemmed pant legs. The applicable subheading for Item 216300 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1% ad valorem.
The applicable subheading for Item 215937 will be 6207.21.0010, HTSUS, which provides for: men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s. The duty rate will be 8.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6207.91.3010 and 6207.21.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6207.91.3010 and 6207.21.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division