CLA-2-61:OT:RR:NC:N3:348
Ms. Elizabeth Hodur
Ascena
7 Times Square
New York, NY 10036
RE: The tariff classification of women’s sleepwear from Vietnam
Dear Ms. Hodur:
In your letter dated June 25, 2021, you requested a tariff classification ruling. Your sample will be returned under separate cover.
Style 583009 is a women’s pajama top and bottom. Both garments are constructed from 56.7% polyester, 40% rayon, 3.3% elastane knit fabric. The pullover–style top features a round neckline, long sleeves and hemmed bottom. The sleep pants feature a covered elastic waistband with a tunneled drawstring and elasticized hemmed legs. You state that these garments will be imported under one style number as a set.
You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. The label on the inside of all the garments will state, “Loft Sleepwear”. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their 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 583009 will be 6108.32.0010, 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: Women’s. 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 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