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N048519 N0 Ruling Active

The tariff classification of women’s sleep pants from Pakistan

Issued January 13, 2009 by U.S. Customs and Border Protection.

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N0 N048519 (January 13, 2009)

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style 17708, is a pair of women’s pants constructed of 100 percent cotton knit fabric. The capri length sleep pants feature an elasticized waistband with a drawstring and hemmed leg openings. The submitted sample, style 17710, is a pair of women’s pants constructed of 100 percent cotton knit fabric. The sleep pants feature an elasticized waistband with a drawstring and hemmed leg openings. 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. We are returning your samples as you requested.

CBP rationale

The applicable subheading for both 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.

Full text

N048519 January 13, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Mr. David Curts Redcats USA Director, Customs Compliance 2300 Southeastern Avenue Indianapolis, IN 46201 RE: The tariff classification of women’s sleep pants from Pakistan Dear Mr. Curts: In your letter dated December 30, 2008 you requested a classification ruling. The submitted sample, style 17708, is a pair of women’s pants constructed of 100 percent cotton knit fabric. The capri length sleep pants feature an elasticized waistband with a drawstring and hemmed leg openings. The submitted sample, style 17710, is a pair of women’s pants constructed of 100 percent cotton knit fabric. The sleep pants feature an elasticized waistband with a drawstring and hemmed leg openings. 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. We are returning your samples as you requested. The applicable subheading for both 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/. 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

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