H80476 H8 Ruling Active

The tariff classification of women’s knit sleepwear separates and a robe from Taiwan.

Issued May 23, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010, 6108.92.0030

Headings: 6108

Product description

As you have requested, these garments are being returned to you. The five styles are a women’s sleepwear grouping, including a robe, constructed from 100% polyester knit fabric. Style 51312 is a woman’s cardigan styled pajama top. The garment has a v-shaped neckline; a full front opening with button closure; long hemmed sleeves and a hemmed bottom. Style 51313 is a woman’s pullover styled pajama top. The garment has a band collar; long hemmed sleeves; a kangaroo front pocket; and a hemmed bottom. Style 51315 is a woman’s pajama pant. The garment has an elasticized and drawstring waistband and hemmed leg openings. Style 51317 is a woman’s nightgown. The garment, which extends approximately to the knee, has satin shoulder straps; satin trim around the armholes and neckline; and a hemmed bottom with four-inch side slits. Style 51316 is a woman’s robe. The garment has a hood; a full front opening; two patch pockets located at approximately hip level; and a hemmed bottom. The robe will be imported with a self-fabric belt, which is used as the garment’s closure. The robe and belt are considered a composite good, with the robe providing the essential character. Both items are classified under the Harmonized Tariff number and category for the robe. You have indicated that these items are part of a sleepwear grouping. The pajama tops and bottoms will be offered separately to provide your customers with a choice of sleepwear styles. Based on their appearance, as well as the manner in which they will be advertised, the garments are considered sleepwear, and a robe.

CBP rationale

The applicable subheading for style 51317 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit . The applicable subheading for style 51316, the robe and self-fabric belt, will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit bathrobes of man-made fibers. the applicable subheading for the pajamas will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit . the applicable subheading for each style (51312, 51313, and 51315) will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit .

Full text

NY H80476 May 23, 2001 CLA-2-61:RR:NC:WA:361 H80476 CATEGORY: Classification TARIFF NO.: 6108.32.0010; 6108.92.0030 Ms. Lavinia Chan Corporate Customs Specialist J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of women’s knit sleepwear separates and a robe from Taiwan. Dear Ms. Chan: In your letter of May 1, 2001, you requested a classification ruling for five garments. As you have requested, these garments are being returned to you. The five styles are a women’s sleepwear grouping, including a robe, constructed from 100% polyester knit fabric. Style 51312 is a woman’s cardigan styled pajama top. The garment has a v-shaped neckline; a full front opening with button closure; long hemmed sleeves and a hemmed bottom. Style 51313 is a woman’s pullover styled pajama top. The garment has a band collar; long hemmed sleeves; a kangaroo front pocket; and a hemmed bottom. Style 51315 is a woman’s pajama pant. The garment has an elasticized and drawstring waistband and hemmed leg openings. Style 51317 is a woman’s nightgown. The garment, which extends approximately to the knee, has satin shoulder straps; satin trim around the armholes and neckline; and a hemmed bottom with four-inch side slits. Style 51316 is a woman’s robe. The garment has a hood; a full front opening; two patch pockets located at approximately hip level; and a hemmed bottom. The robe will be imported with a self-fabric belt, which is used as the garment’s closure. The robe and belt are considered a composite good, with the robe providing the essential character. Both items are classified under the Harmonized Tariff number and category for the robe. You have indicated that these items are part of a sleepwear grouping. The pajama tops and bottoms will be offered separately to provide your customers with a choice of sleepwear styles. Based on their appearance, as well as the manner in which they will be advertised, the garments are considered sleepwear, and a robe. The applicable subheading for style 51317 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...nightdresses of man-made fibers. The rate of duty will be 16.3 percent ad valorem. The applicable subheading for style 51316, the robe and self-fabric belt, will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit bathrobes of man-made fibers. The rate of duty will be 16.3 percent ad valorem. If imported in equal numbers of matching pajama tops (styles 51312 and/or 51313) and bottoms (style 51315) in the same shipment, the applicable subheading for the pajamas will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16.3 percent ad valorem. If imported separately, and any non-match garments, the applicable subheading for each style (51312, 51313, and 51315) will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas …and similar articles of man-made fibers. The rate of duty will be 16.3 percent ad valorem. Style 51317 falls within textile category 651; if imported in equal numbers of matching tops (styles 51312 and/or 51313) and bottoms (style 51315) in the same shipment, the pajamas fall within textile category designation 651; each style (51312, 51313, and 51315) imported separately, and any non-matched style falls within textile category designation 650; style 51316 also falls within textile category designation 650. Based upon international textile trade agreements products of Taiwan 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.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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