N204924 N2 Ruling Active

The tariff classification of a woman’s sleep set

Issued March 8, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010

Headings: 6108

Product description

The submitted sample is a woman’s babydoll camisole (PID 00285485) and matching thong style panty (PID 00285483) sleep set. The camisole is constructed from 84 percent nylon and 16 percent spandex mesh knit fabric. The top extends below the waist. It features adjustable, elasticized narrow straps; a V shaped neckline in front with a textile bow in the center; an empire waistline; an elasticized straight back; and a hemmed bottom. The panty is constructed from 94 percent nylon and 6 percent spandex mesh knit fabric. It features a small satin bow sewn onto the top front center panel; and elasticized, scalloped trim finishing the leg openings and the waistband. Based on its appearance and the accompanying merchandising information, the set is considered sleepwear of heading 6108. We are returning your sample under separate cover.

CBP rationale

The applicable subheading for the set will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers.

Full text

N204924 March 8, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Toni Dembski-Brandl Target Corporation 1000 Nicollet Mall TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of a woman’s sleep set Dear Ms. Dembski-Brandl: In your letter dated February 15, 2012 you requested a classification ruling. The submitted sample is a woman’s babydoll camisole (PID 00285485) and matching thong style panty (PID 00285483) sleep set. The camisole is constructed from 84 percent nylon and 16 percent spandex mesh knit fabric. The top extends below the waist. It features adjustable, elasticized narrow straps; a V shaped neckline in front with a textile bow in the center; an empire waistline; an elasticized straight back; and a hemmed bottom. The panty is constructed from 94 percent nylon and 6 percent spandex mesh knit fabric. It features a small satin bow sewn onto the top front center panel; and elasticized, scalloped trim finishing the leg openings and the waistband. Based on its appearance and the accompanying merchandising information, the set is considered sleepwear of heading 6108. We are returning your sample under separate cover. The applicable subheading for the set will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers. 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, Thomas J. Russo Director National Commodity Specialist Division

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