The tariff classification of women’s sleepwear from Cambodia and Hong Kong

N036435 August 29, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030, 6108.92.0030 Maya Kessler Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of women’s sleepwear from Cambodia and Hong Kong Dear Ms. Kessler: In your letter dated August 14, 2008 you requested a classification ruling. The submitted sample, Design D4857533, is a woman’s sleep top constructed of 100 percent cotton knit fabric. It will be imported under item 057-1028. The top features long sleeves with ribbed cuffs, a crew neck, a partial front opening with a six button closure, decorative stitching around the neckline and placket and a hemmed bottom. The submitted sample, Design D4857536, is a woman’s sleep top constructed of 100 percent polyester knit fabric. It will be imported under item 057-1029. The top features long sleeves with cuffs, a V neckline and a hemmed bottom. The submitted sample, Design D4857535, is a pair of women’s sleep pants constructed of 100 percent polyester knit fabric. It will be imported under item 057-1030. The pull on pants feature an elasticized waistband with a drawstring and a hemmed bottom. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified in heading 6108. We are returning your samples as you requested. The applicable subheading for style 057-1028 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. The textile category designation is 350. The applicable subheading for style 057-1029 and 057-1030 will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem. The textile category designation is 650. 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/. 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