The tariff classification of boy’s sleepwear from China.
Issued May 5, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6107.99.1030
Headings: 6107
Product description
It will be returned to you as requested. The sample, Style # B2640 is a pair of boy’s sleep shorts constructed of polyester jersey knit fabric. The pull-on style garment features a one inch wide fabric covered elasticized waistband, a false fly placket and hemmed fabric at the leg openings. The item will be imported in sizes XXS(2T/3T) through XL(12-14).
CBP rationale
The applicable subheading for Style # B2640 will be 6107.99.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, nightshirts and pajamas, other, of other textile materials, of man-made fibers, sleepwear.
Full text
N163296 May 5, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6107.99.1030 Ms. Leah Harrison Life Is Good 283 Newbury Street Boston, MA 02115 RE: The tariff classification of boy’s sleepwear from China. Dear Ms. Harrison: In your letter dated April 28, 2011, you requested a tariff classification ruling. One sample was submitted with your request. It will be returned to you as requested. The sample, Style # B2640 is a pair of boy’s sleep shorts constructed of polyester jersey knit fabric. The pull-on style garment features a one inch wide fabric covered elasticized waistband, a false fly placket and hemmed fabric at the leg openings. The item will be imported in sizes XXS(2T/3T) through XL(12-14). You state that the fabric used to produce the garments is flame resistant. 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 # B2640 will be 6107.99.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, nightshirts and pajamas, 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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