N117477 N1 Ruling Active

The tariff classification of boys’ sleepwear from Taiwan.

Issued August 13, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.99.1030

Headings: 6107

Product description

As requested, the sample will be returned to you. The submitted sample, Style AC233557 is a boy’s “sleep tee” pajama top constructed of knit polyester fabric. The garment features a crew neck, contrast color short hemmed sleeves, a contrast color pieced back yoke and a hemmed bottom. The garment is designed and marketed as a “mix and match” pajama top. It will be sold in the Kid’s sleepwear section and marked as sleepwear. 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 AC233557 will be 6107.99.1030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of other textile materials: of man-made fibers, sleepwear .

Full text

N117477 August 13, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6107.99.1030 Mr. Jon Nelson Nordstrom, Inc. 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of boys’ sleepwear from Taiwan. Dear Mr. Nelson: In your letter dated July 30, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style AC233557 is a boy’s “sleep tee” pajama top constructed of knit polyester fabric. The garment features a crew neck, contrast color short hemmed sleeves, a contrast color pieced back yoke and a hemmed bottom. The garment is designed and marketed as a “mix and match” pajama top. It will be sold in the Kid’s sleepwear section and marked as sleepwear. 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 AC233557 will be 6107.99.1030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of other textile materials: of man-made fibers, sleepwear . The rate of duty will be 14.9 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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