N158840 N1 Ruling Active

The tariff classification of girls’ nightwear from China

Issued April 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.30.5070, 6108.32.0025

Headings: 6108, 6111

Product description

The submitted sample, Style 38323T is a girl’s nightgown constructed of interlock knit polyester printed fabric. The loose fitting garment has empire styling, a high bodice waist, a round neckline, long hemmed sleeves, and a ruffle hem. The item will be imported in infants’ and toddler girls’ sizes. As requested, the sample will be returned to you.

CBP rationale

The applicable subheading for this style in toddler sizes 2T and above will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ nightdresses and pajamas, knitted or crocheted, of man-made fibers, girls’, other. The applicable subheading for this style in infants’ sizes newborn to 24 months of age will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other.

Full text

N158840 April 13, 2011 CLA-2-61:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.32.0025; 6111.30.5070 Ms. Kathy Valdivia Vandegrift Forwarding Company, Inc. 180 East Ocean Blvd. Suite 270 Long Beach, CA 90802 RE: The tariff classification of girls’ nightwear from China Dear Ms. Valdivia: In your letter dated March 29, 2011, on behalf of your client CFL Enterprises, you requested a classification ruling. The submitted sample, Style 38323T is a girl’s nightgown constructed of interlock knit polyester printed fabric. The loose fitting garment has empire styling, a high bodice waist, a round neckline, long hemmed sleeves, and a ruffle hem. The item will be imported in infants’ and toddler girls’ sizes. As requested, the sample will be returned to you. The applicable subheading for this style in toddler sizes 2T and above will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ nightdresses and pajamas, knitted or crocheted, of man-made fibers, girls’, other. The duty rate will be 16 per cent ad valorem. The applicable subheading for this style in infants’ sizes newborn to 24 months of age will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other. The duty rate will be 16 per cent 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/. 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. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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