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The tariff classification of women’s sleep tops from Macau
Issued June 3, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N107063 (June 3, 2010)
Tariff classification
HTS codes: 6108.91.0030
Headings: 6108
Product description
The submitted sample, style W4421, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features 1 ½ inch wide shoulder straps; a crossover V neckline with a contrasting insert; an empire waist; and an unfinished banded bottom. The submitted sample, style W4444, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tee style sleep top features a scooped neckline with gathering in the center; short, unfinished sleeves; pieced construction; and an unfinished bottom. Both styles will be imported in sizes S-XL. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, they will be considered sleepwear and classified in heading 6108. We are returning your samples.
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
N107063 June 3, 2010 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 tops from Macau Dear Ms. Downing: In your letter dated May 21, 2010 you requested a classification ruling. The submitted sample, style W4421, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tank style sleep top features 1 ½ inch wide shoulder straps; a crossover V neckline with a contrasting insert; an empire waist; and an unfinished banded bottom. The submitted sample, style W4444, is a woman’s sleep top constructed of 100 percent cotton jersey knit fabric. The tee style sleep top features a scooped neckline with gathering in the center; short, unfinished sleeves; pieced construction; and an unfinished bottom. Both styles will be imported in sizes S-XL. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, they will be considered sleepwear and classified in heading 6108. We are returning your samples. 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
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