CBP Ruling N089261 — The tariff classification of women’s sleepwear from various countries

Tariff classification

Headings: 6208

GRI rules applied: GRI 3(c)

Product description

The submitted sample will be returned as requested. Style LUOJB34054MI is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric. The pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top is tank styled. The pajama bottom features an elasticized drawstring waist, a simulated fly front and short hemmed legs. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208. HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which this style will be classified.

CBP rationale

Corp. Dept. 733IMP – A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of women’s sleepwear from various countries Dear Ms. Williams: In your letter dated December 23, 2009, you requested a tariff classification ruling. The submitted sample will be returned as requested. Style LUOJB34054MI is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric. The pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top is tank styled. The pajama bottom features an elasticized drawstring waist, a simulated fly front and short hemmed legs. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208. HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which this style will be classified. The applicable subheading for the pajamas will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdress and pajamas: other. The rate of duty will be 8.9 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/.

Full text

N089261 January 7, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Gayle E. Williams Sears Holding Corp. Dept. 733IMP – A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of women’s sleepwear from various countries Dear Ms. Williams: In your letter dated December 23, 2009, you requested a tariff classification ruling. The submitted sample will be returned as requested. Style LUOJB34054MI is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric. The pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top is tank styled. The pajama bottom features an elasticized drawstring waist, a simulated fly front and short hemmed legs. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208. HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which this style will be classified. The applicable subheading for the pajamas will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdress and pajamas: other. The rate of duty will be 8.9 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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