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N008922 N0 Ruling Active

The tariff classification of girl’s and boy’s pajamas from Thailand.

Issued April 12, 2007 by U.S. Customs and Border Protection.

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N0 N008922 (April 12, 2007)

Tariff classification

HTS codes: 6107.21.0020, 6108.31.0020

Headings: 6107, 6108

Product description

As requested, the samples will be returned to you. You have submitted two styles of pajamas. Style FB5000 (little boy sizes 4 - 7), is a boys’ pajama set constructed of knit 60% cotton, 40% polyester fabric. The tight fitting pajamas feature a top and bottom. The pajama top features a crew rib-knit neck, long sleeves with rib-knit cuffs and a rib-knit cuff bottom. The bottoms feature an enclosed elasticized waistband and hemmed bottom. The garment is designed and marketed as pajamas. Style TJF5000 (little girl sizes 4 – 6X), is a girls’ pajama set constructed of knit 60% cotton, 40% polyester fabric. The tight fitting pajamas feature a top and bottom. The pajama top features a crew rib-knit neck, long sleeves with rib-knit cuffs and a rib-knit cuff bottom. The bottoms feature an enclosed elasticized waistband and hemmed bottom. The garment is designed and marketed as pajamas. 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.

CBP rationale

The applicable subheading for style FB5000 will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, night shirts and pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightshirts and pajamas: of cotton, boys’. The applicable subheading for style TJF5000 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses and pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’.

Full text

N008922 April 12, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.:6107.21.0020; 6108.31.0020 Mr. Joseph Drogalis Prestige Global 1350 Broadway Suite 1505 New York, NY 10018 RE: The tariff classification of girl’s and boy’s pajamas from Thailand. Dear Mr. Drogalis: In your letter dated March 26, 2007, on behalf of Family Dollar Services, Inc., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two styles of pajamas. Style FB5000 (little boy sizes 4 - 7), is a boys’ pajama set constructed of knit 60% cotton, 40% polyester fabric. The tight fitting pajamas feature a top and bottom. The pajama top features a crew rib-knit neck, long sleeves with rib-knit cuffs and a rib-knit cuff bottom. The bottoms feature an enclosed elasticized waistband and hemmed bottom. The garment is designed and marketed as pajamas. Style TJF5000 (little girl sizes 4 – 6X), is a girls’ pajama set constructed of knit 60% cotton, 40% polyester fabric. The tight fitting pajamas feature a top and bottom. The pajama top features a crew rib-knit neck, long sleeves with rib-knit cuffs and a rib-knit cuff bottom. The bottoms feature an enclosed elasticized waistband and hemmed bottom. The garment is designed and marketed as pajamas. 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. The applicable subheading for style FB5000 will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, night shirts and pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightshirts and pajamas: of cotton, boys’. The duty rate will be 8.9 percent ad valorem. The applicable subheading for style TJF5000 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses and pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’. The duty rate will be 8.5 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/. 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

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