L81167 L8 Ruling Active

The tariff classification of women’s knit pajamas from China. Dear Ms. De Silva:

Issued December 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The submitted sample will be returned to you as requested. Style 286827 is a pair of women’s pajamas constructed from 100% cotton knit fabric. The pajama top is a short-sleeve pullover with a v-shaped neckline and an overlock finished bottom. The neckline is trimmed with 2-inch wide openwork fabric. The pajama shorts have a ¼ inch elasticized waistband with picot trim and the leg openings finished with the same openwork fabric as the top.

CBP rationale

The applicable subheading for style 286827 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…pajamas…, knitted or crocheted: Of cotton.

Full text

NY L81167 December 30, 2004 CLA-2-62:RR:NC:N3:361 L81167 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Stephanie De Silva Import/Export Analyst Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of women’s knit pajamas from China. Dear Ms. De Silva: In your letter dated November 29, 2004, you requested a tariff classification ruling for women’s knit pajamas. The submitted sample will be returned to you as requested. Style 286827 is a pair of women’s pajamas constructed from 100% cotton knit fabric. The pajama top is a short-sleeve pullover with a v-shaped neckline and an overlock finished bottom. The neckline is trimmed with 2-inch wide openwork fabric. The pajama shorts have a ¼ inch elasticized waistband with picot trim and the leg openings finished with the same openwork fabric as the top. The applicable subheading for style 286827 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…pajamas…, knitted or crocheted: Of cotton. The rate of duty will be 8.5 percent ad valorem. Style 286827 falls within textile category designation 351. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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