The tariff classification of four UGG® women’s knit sleepwear garments from China

N245382 August 30, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030; 6108.32.0010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of four UGG® women’s knit sleepwear garments from China Dear Ms. Kelly-Kobayashi: In your letter dated August 16, 2013, you requested a tariff classification ruling on the behalf of your client Deckers Outdoor Corporation. The submitted sample, Style number UA5153W “Amanda”, is a pair of women’s loose fitting style sleep pants constructed of 50 percent viscose, 46 percent polyester and 4 percent knit spandex fabric. The pull-on pants feature a 2 inch wide elasticized waistband; an allover marled print design; a UGG® tag logo on the top right hip corner of the rear waistband; and hemmed flared leg openings. The garment extends from the waist to the ankles. The submitted sample, Style number UA5157W “Harriet”, is a pair of women’s sleep pants constructed of 93 percent viscose and 7 percent spandex knit fabric. The pull on pants feature a 1.5 inch wide elasticized waistband; a UGG® tag logo on the top right hip corner of the rear waistband; and hemmed leg openings. The garment extends from the waist to the ankles. The submitted sample, Style UA5179W “Constance”, is a woman’s sleep top with an allover marled print design constructed of 50 percent viscose, 46 percent polyester and 4 percent knit spandex fabric. The garment features a scoop neckline; mini rib trim along the neckline; short hemmed sleeves; a partial front opening with a right-over-left three metal button snap closure; a ribbon hanger loop sewn into the inside of the rear neck area, with a metal UGG® logo charm attached. The garment extends from the shoulders to below the waistline; has a UGG® tag logo on the lower right corner and a hemmed bottom. The submitted sample, Style number UA5161W “Shirley”, is a woman’s nightdress constructed of 93 percent viscose and 7 percent spandex knit fabric. The sleeveless garment features a U-shaped capped neckline in front; hemmed oversized and revealing armholes; a patch pocket on the left breast; a hemmed bottom that is slightly longer at the rear; a ribbon hanger loop sewn into the inside of the rear neck area, with a metal UGG® logo charm attached. The garment extends from the shoulders to the knees; and has a UGG® tag logo on the lower right corner. Based on the samples appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. We are returning your samples as requested. The applicable subheading for style numbers UA5153W, UA5157W and UA5179W 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 The applicable subheading for style number UA5161W will be 6108.32.0010, 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: Nightdresses and pajamas: Of man-made fibers: 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, Myles B. Harmon Acting Director National Commodity Specialist Division