The tariff classification of a woman’s pajama separate and a tank top from Malaysia or Cambodia.
Issued October 13, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6108.91.0030
Product description
The samples are being returned, as you requested. Style 696186 is a woman’s tank top off 100% cotton rib knit fabric. The tank top features one-inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom. Style 696163 is a woman’s pajama top constructed from 100% cotton fabric. The tank top styled pajama top has ½ inch shoulder straps; a square neckline in front and back; and a hemmed bottom. The armholes and neckline are trimmed with picot edging. You have indicated that this garment will be sold as part of a “mix and match” grouping with other garments in the same fabric. These garments will include a long sleeve sleep top, a long leg sleep bottom and a robe. You have not indicated whether this garment will be imported with equal numbers of the matching pajama bottoms, or separately.
CBP rationale
The applicable subheading for the style 696186 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: of cotton: women’s. the applicable subheading for style 696163 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit .
Full text
NY E86688 October 13, 1999 CLA-2-61:RR:NC:TA:361 E86688 CATEGORY: Classification TARIFF NO.: 6108.91.0030; 6109.10.0060 Ms. Ludene Murphree, Import Compliance Manager Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of a woman’s pajama separate and a tank top from Malaysia or Cambodia. Dear Ms. Murphree: In your letter dated August , 1999, you requested a classification ruling for a pajama separate and a tank top. The samples are being returned, as you requested. Style 696186 is a woman’s tank top off 100% cotton rib knit fabric. The tank top features one-inch shoulder straps; a U-shaped neckline in front and back; and a hemmed bottom. Style 696163 is a woman’s pajama top constructed from 100% cotton fabric. The tank top styled pajama top has ½ inch shoulder straps; a square neckline in front and back; and a hemmed bottom. The armholes and neckline are trimmed with picot edging. You have indicated that this garment will be sold as part of a “mix and match” grouping with other garments in the same fabric. These garments will include a long sleeve sleep top, a long leg sleep bottom and a robe. You have not indicated whether this garment will be imported with equal numbers of the matching pajama bottoms, or separately. The applicable subheading for the style 696186 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: of cotton: women’s. The duty rate will be 18.8 percent ad valorem. If imported in shipments without equal numbers of matching pajama bottoms, the applicable subheading for style 696163 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.8 percent ad valorem. Style 696186 falls within textile category designation 339; style 696163 (if imported without equal quantities of matching pajama bottoms) falls within textile category designation 350. Based upon international textile trade agreements products of Cambodia and Malaysia are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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