The tariff classification of three women’s sleepwear garments

N035110 August 15, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of three women’s sleepwear garments Dear Ms. Greener: In your letter dated July 31, 2008 you requested a classification ruling. The submitted sample, Design 24800499, is a woman’s sleep top constructed of 100 percent cotton knit fabric. It will be imported under item 045-2113 (regular size), 045-2114 (petite size), 045-2115 (tall size) and 045-2116 (plus size). It features long sleeves with scalloped edging trim, a print design, a crew neck and a bottom finished with scalloped edging trim. The sleep top will also be produced with another print design (Design 24800491) and imported under item 045-2129 (regular size), 045-2130 (petite size), 045-2131 (tall size) and 045-2132 (plus size). Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear, and classified in heading 6108. The submitted sample, Design 24800514, is a woman’s sleep top constructed of 96 percent cotton and 4 percent spandex rib knit fabric. It will be imported under item 045-2153. The sleeveless top features a scooped neckline with scalloped edging trim and a bottom finished with scalloped edging trim. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear, and classified in heading 6108. The submitted sample, Design 24800492, is women’s sleep pants constructed of 100 percent cotton knit fabric. It will be imported under item 045-2081 (regular size), 045-2082 (petite size), 045-2083 (tall size) and 045-2084 (plus size). The pull-on garment features an elasticized waist with an openwork fabric drawstring and hemmed leg openings. The pants will also be produced with a different fabric drawstring (Design 24800493) and will be imported under item 045-2097 (regular size), 045-2098 (petite size), 045-2099 (tall size) and 045-2100 (plus size). Based on the appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your samples as you requested. The applicable subheading for all styles will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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/. All styles fall within textile category 350. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division