The tariff classification of women’s sleep pants from China

N218201 May 23, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Mr. Dean Barad Overseas Development Corporation 16835 West Bernardo Drive, Suite 215 San Diego, CA 92127 RE: The tariff classification of women’s sleep pants from China Dear Mr. Barad: In your letter dated May 17, 2012 you requested a classification ruling. The submitted sample, style 2859, is a pair of women’s sleep pants constructed of 100 percent polyester knit fabric. The pull on capri length pants feature an elasticized waistband with a drawstring, one rear patch pocket 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 as requested. 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, Thomas J. Russo Director National Commodity Specialist Division