N074523 N0 Ruling Active

The tariff classification of women’s sleep shorts from Indonesia

Issued September 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style W4310, is a pair of women’s sleep shorts constructed from 100 percent cotton jersey knit fabric. It features a wide elasticized waistband with a draw cord, a rear patch pocket, an allover print design and hemmed leg openings. The shorts will be imported in women’s sizes small through extra large. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample as you requested.

CBP rationale

The applicable subheading 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

N074523 September 10, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of women’s sleep shorts from Indonesia Dear Ms. Downing: In your letter dated August 31, 2009 you requested a classification ruling. The submitted sample, style W4310, is a pair of women’s sleep shorts constructed from 100 percent cotton jersey knit fabric. It features a wide elasticized waistband with a draw cord, a rear patch pocket, an allover print design and hemmed leg openings. The shorts will be imported in women’s sizes small through extra large. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample as you requested. The applicable subheading 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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