CLA-2-61:OT:RR:NC:N3:348
Flora Torres
Sugartown Worldwide, LLC
752 S. Victory Drive
Lyons, GA 30436
RE: The tariff classification of women’s pajamas from Sri Lanka
Dear Ms. Torres:
In your letter dated November 4, 2025, you requested a tariff classification ruling. The samples will be
returned to you, as requested.
Style 013813 is a woman’s pajama top. The garment is constructed from 95% polyester 5% elastane knit
fabric. The top has long hemmed sleeves, a notched collar, a full front opening secured by five buttons and
hemmed bottom. The notched collar features a self-fabric piping.
Style 017337 is a woman’s pajama bottom. The garment is constructed from 95% polyester 5% elastane knit
fabric. The pants feature a covered elastic waistband with a tunneled self-fabric drawstring and long hemmed
legs with a two-inch cuff.
You indicate the garments are intended to be worn as sleepwear and will be labeled and sold separately in the
women’s sleepwear section. Based on their appearance and the accompanying information, the garments are
considered sleepwear of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Styles 013813 and 017337 will be 6108.92.0030, HTSUS which provides for
Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles, knitted or crocheted: Of man-made fibers; Other: Women’s. The rate of duty will
be 16% ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Sri Lanka will
be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.57, in addition to subheading
6108.92.0030, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division