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N058478 N0 Ruling Active

The tariff classification of a woman’s pajama set from the UAE

Issued May 14, 2009 by U.S. Customs and Border Protection.

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N0 N058478 (May 14, 2009)

Tariff classification

HTS codes: 6108.32.0010

Headings: 6108

Product description

The submitted sample, style UZ49S109, is a women’s pajama set constructed from 100 percent polyester fleece knit fabric. The pullover top features a V neckline, a large satin sweat patch, hemmed long sleeves and a hemmed bottom. The pants feature an elasticized waistband 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 sample.

CBP rationale

The applicable subheading will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers.

Full text

N058478 May 14, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Cherie Tremaine International Development Systems, Inc. 1140 Connecticut Avenue, NW Suite 950 Washington, D.C. 20036 RE: The tariff classification of a woman’s pajama set from the UAE Dear Ms. Tremaine: In your letter dated April 17, 2009, you requested a classification ruling on behalf of your client Alpine Creations, Inc. The submitted sample, style UZ49S109, is a women’s pajama set constructed from 100 percent polyester fleece knit fabric. The pullover top features a V neckline, a large satin sweat patch, hemmed long sleeves and a hemmed bottom. The pants feature an elasticized waistband 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 sample. The applicable subheading will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers. The duty rate will be 16% 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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