The tariff classification of boy’s and girl’s sleepwear from Taiwan.

N012847 July 3, 2007 CLA-2-62:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6207.99.8510: 6208.92.0040 Mr. John Nelson Nordstrom, Inc. 1617 Sixth Avenue Suite 1000 Seattle, WA 98101 RE: The tariff classification of boy’s and girl’s sleepwear from Taiwan. Dear Mr. Nelson: In your letter dated June 11, 2007, you requested a classification ruling. The samples will be retained by this office. You have submitted two samples. Style AC126885 is a boy’s sleep pant (sizes 4- 18/20) constructed of woven polyester fabric. The loose fitting sleep pants feature an enclosed elasticized waistband with drawstring, a short open fly with a one button closure, two side slash pockets and a hemmed bottom. The garment is designed and marketed as a pajama pant. It will be sold in your stores in the sleepwear department as sleepwear for kids. Style AC128912 is a girl’s sleep pant (sizes 4/5- 14/16) constructed of woven polyester fabric. The loose fitting sleep pants feature an enclosed elasticized waistband with drawstring and a hemmed bottom. The garment is designed and marketed as a pajama pant. It will be sold in your stores in the sleepwear department as sleepwear for kids. Nightwear for children sizes is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. The applicable subheading for style AC126885 will be 6207.99.8510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: of man-made fibers: other, sleepwear. The duty rate will be 10.5 percent ad valorem. The applicable subheading for style AC128912 will be 6208.92.0040, 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: of man-made fibers, other: girls’. The duty rate will be 16 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