The tariff classification of boy’s sleepwear from China

NY M83600 May 18, 2006 CLA-2-61:RR:NC:TA:358 M83600 CATEGORY: Classification TARIFF NO.: 6107.21.0020 Leigh Beckford Vandegrift Forwarding Company, Inc. 230-19 International Airport center Suite 250 Jamaica, NY 11413 RE: The tariff classification of boy’s sleepwear from China Dear Ms. Nabors: In your letter dated May 15, 2006, on behalf of your client H & M Hennes & Mauritz LP., you requested a classification ruling. Submitted style item number 780631/6530, is a boy’s two-piece cotton knit sleepwear set. The style consists of a tank style top with an all-over print design and solid color coordinated shorts. The pull-on style shorts have a covered elasticized waistband and a false placket fly. The shorts are made of lightweight jersey fabric and the top is made of lightweight one by one rib knit fabric. The sample is sized for boys 2T-4T. The applicable subheading for item number 780631/6530 will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, knitted or crocheted, of cotton, boys’. The duty rate will be 8.9 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. Boys’ cotton sleepwear 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. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division