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N083978 N0 Ruling Active

The tariff classification of girls’ pajamas from Peru.

Issued November 16, 2009 by U.S. Customs and Border Protection.

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N0 N083978 (November 16, 2009)

Tariff classification

HTS codes: 6108.31.0020

Headings: 6108

Product description

As requested, the sample will be returned to you. The submitted sample, Style # G4121 is a girls’ (sizes XXS(2T-3T), XS(4), S(5-6), M(7-8), L(10) and XL(12-14) pajama set constructed of knit cotton fabric. The snug fitting pajamas feature a pullover style top and pull-on style pants. The pullover top features a crew rib-knit neck, ¾ length sleeves with rib-knit cuffs, screen printing and a hemmed bottom. The pants feature an elasticized waistband and rib-knit cuffs. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance.

CBP rationale

The applicable subheading for Style # G4121 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’.

Full text

N083978 November 16, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6108.31.0020 Ms. Roseann Downing Life Is Good 283 Newbury Street Boston, MA 02115 RE: The tariff classification of girls’ pajamas from Peru. Dear Ms. Downing: In your letter dated November 5, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style # G4121 is a girls’ (sizes XXS(2T-3T), XS(4), S(5-6), M(7-8), L(10) and XL(12-14) pajama set constructed of knit cotton fabric. The snug fitting pajamas feature a pullover style top and pull-on style pants. The pullover top features a crew rib-knit neck, ¾ length sleeves with rib-knit cuffs, screen printing and a hemmed bottom. The pants feature an elasticized waistband and rib-knit cuffs. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. The applicable subheading for Style # G4121 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’. The rate of duty will be 8.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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