N084680 N0 Ruling Active

The tariff classification of women’s sleep separates from Indonesia

Issued November 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style W4282, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features a scooped neckline, a screen print design on the front panel and a hemmed bottom. The submitted sample, style W4283, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric. It features an elasticized waistband with a draw cord, a Life is good logo label on the upper left side and banded 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

N084680 November 27, 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 separates from Indonesia Dear Ms. Downing: In your letter dated November 13, 2009 you requested a classification ruling. The submitted sample, style W4282, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features a scooped neckline, a screen print design on the front panel and a hemmed bottom. The submitted sample, style W4283, is a pair of women’s sleep pants constructed from 100 percent cotton jersey knit fabric. It features an elasticized waistband with a draw cord, a Life is good logo label on the upper left side and banded 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →