The tariff classification of children’s sleepwear from China.

N193278 November 22, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6107.99.1030, 6108.92.0040 Ms. Leah Harrison Life Is Good 283 Newbury Street Boston, MA 02115 RE: The tariff classification of children’s sleepwear from China. Dear Ms. Harrison: In your letter dated November 10, 2011, you requested a tariff classification ruling. Two samples were submitted with your request. They will be returned to you as requested. Submitted sample, Style B4284 is pair of boy’s sleep pants constructed of printed polyester jersey knit fabric with an all-over snowboarding design. The pull-on style pants feature an inch wide covered elasticized waistband and hemmed cuffs. You state in your letter that Style B4284 is the same construction as Style B4511, which was the subject of Binding Ruling N127184. Style B4511 is constructed of different fabric, namely, polyester flannel woven material. Submitted sample, Style G4708 is a pair of girl’s sleep pants constructed of printed polyester jersey knit fabric with an all-over butterfly design. The pull-on style pants feature a narrow covered elasticized waistband and hemmed cuffs. 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 # G4284 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. The applicable subheading for Style # G4708 will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of man-made fibers, other, girls’. The rate of duty will be 16 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