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N167359 N1 Ruling Active

The tariff classification of women’s sleep pants from China

Issued June 6, 2011 by U.S. Customs and Border Protection.

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N1 N167359 (June 6, 2011)

Tariff classification

HTS codes: 6108.92.0030

Headings: 6108

Product description

The submitted sample, style 9103, is a pair of women’s sleep pants constructed of 100 percent polyester knit fabric. The pull on pants feature an elasticized waistband with a drawstring and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample.

CBP rationale

The applicable subheading will be 6108.92.0030, 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 man-made fibers: Other: Women’s.

Full text

N167359 June 6, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Edith Reyes Dolce Vita Intimates LLC 1000 First Street Harrison, NJ 07029 RE: The tariff classification of women’s sleep pants from China Dear Ms. Reyes: In your letter dated May 19, 2011 you requested a classification ruling. The submitted sample, style 9103, is a pair of women’s sleep pants constructed of 100 percent polyester knit fabric. The pull on pants feature an elasticized waistband with a drawstring and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample. The applicable subheading will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% 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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