CBP Ruling N066335 — The tariff classification of women’s sleep separates

Tariff classification

Headings: 6108

Product description

The submitted sample, style 680-2477-00, is a woman’s sleep top constructed from 95 percent cotton and 5 percent spandex knit fabric. The sleep top reaches below the waist. It features long sleeves with a rib knit cuff and a raw cut 3/8 inch wide fabric band at the cuff seam, a self fabric neckband, a partial opening with a five brass button closure, a rib knit yoke in front and back with a raw cut 3/8 inch wide fabric band at the yoke seam, a satin ribbon at the back neck seam and a hemmed bottom. Lurex thread was used to hem the bottom, the sleeves, the neckband and placket seams. Glitter has been applied on the raw cut fabric bands, the front placket and the neckband. The submitted sample, style 680-2554-00, is a pair of women’s pants constructed from 95 percent cotton and 5 percent spandex knit fabric. The pull on pants feature an elasticized waistband with a draw cord and hemmed leg openings. Lurex thread was used to hem the bottom and the waistband seam. 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

N066335 July 6, 2009 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Cyndi Bergamini Charming Shoppes, Inc. 3750 State Road Bensalem, Pa. 19020 RE: The tariff classification of women’s sleep separates Dear Ms. Bergamini: In your letter dated June 17, 2009 you requested a classification ruling. The submitted sample, style 680-2477-00, is a woman’s sleep top constructed from 95 percent cotton and 5 percent spandex knit fabric. The sleep top reaches below the waist. It features long sleeves with a rib knit cuff and a raw cut 3/8 inch wide fabric band at the cuff seam, a self fabric neckband, a partial opening with a five brass button closure, a rib knit yoke in front and back with a raw cut 3/8 inch wide fabric band at the yoke seam, a satin ribbon at the back neck seam and a hemmed bottom. Lurex thread was used to hem the bottom, the sleeves, the neckband and placket seams. Glitter has been applied on the raw cut fabric bands, the front placket and the neckband. The submitted sample, style 680-2554-00, is a pair of women’s pants constructed from 95 percent cotton and 5 percent spandex knit fabric. The pull on pants feature an elasticized waistband with a draw cord and hemmed leg openings. Lurex thread was used to hem the bottom and the waistband seam. 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

View original on CBP CROSS →