The tariff classification of a woman sleepwear from China

N015940 September 12, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6208.91.3010 Ms. Stella Alexandrou The TJX Companies, Inc. 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of a woman sleepwear from China Dear Ms. Alexandrou: In your letter dated August 15, 2007, you requested a classification ruling on behalf of Newton Buying Corp. or Marshalls of MA, Inc. Your samples will be returned as requested. Submitted sample, style #2657, consists of a woman’s cardigan and sleep bottom. The cardigan is constructed from 100% polyester knit fleece fabric. The cardigan features a hood, long sleeves, a full front zippered opening and two pockets at the waist. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleep bottom is constructed from 100% cotton woven fabric. The sleep bottom features an elasticized drawstring waist and long hemmed legs. Although you have described the cardigan as a sleepwear item, based upon its appearance, it seems capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which it marketed and sold, this garment will not be classified as sleepwear. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32 percent ad valorem. The applicable subheading for the sleep bottom will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The duty rate will be 11.2 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/. The cardigan falls within textile category 639 and the sleep bottom falls within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division