The tariff classification of children's pajamas from the Philippines
Issued December 30, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6107.21.0020, 6108.31.0020
Product description
The submitted samples, style 10-34102T8 item 718572 and style 10-34102T8 item 718696, are identically constructed 100 percent cotton finely knit pajamas. The pullover top has a rib knit crew neck, long sleeves with rib knit cuffs, and a hemmed bottom. The pull-on pants have an elasiticized waist and rib knit ankle cuffs. Style 10-34102T8 item 718572 and style 10-34102T8 item 718696 will be imported in children's sizes 2T to 4T.
CBP rationale
The applicable subheading for style 10-34102T8 item 718572 will be, 6107.21.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants . The applicable subheading for style 10-34102T8 item 718696 the pajamas will be,6108.31.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips.
Full text
PD C82213 December 30, 1997 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6107.21.0020; 6108.31.0020 Ms. Judy Piccirillo Toys "R" Us 461 From Rd. Paramus, NJ 07652 RE: The tariff classification of children's pajamas from the Philippines Dear Ms. Piccirillo: In your letter dated October 15, 1997 you requested a tariff classification ruling. The submitted samples, style 10-34102T8 item 718572 and style 10-34102T8 item 718696, are identically constructed 100 percent cotton finely knit pajamas. The pullover top has a rib knit crew neck, long sleeves with rib knit cuffs, and a hemmed bottom. The pull-on pants have an elasiticized waist and rib knit ankle cuffs. Style 10-34102T8 item 718572 and style 10-34102T8 item 718696 will be imported in children's sizes 2T to 4T. The applicable subheading for style 10-34102T8 item 718572 will be, 6107.21.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants ... pajamas...knitted or crocheted, nightshirts and pajamas, of cotton, boys'. The rate of duty will be 9.3 percent ad valorem. The applicable subheading for style 10-34102T8 item 718696 the pajamas will be,6108.31.0020 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips...pajamas..., knitted or crocheted, nightdresses and pajamas, of cotton, girls' The rate of duty will be 8.8 percent ad valorem. As requested, your samples will be returned. The pajamas must meet 16 Code of federal regulations standards (part 16.15) for flammability of children's sleepwear sizes 0 to 6X. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, John J. Deegan Port Director Atlanta, GA
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