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N246725 N2 Ruling Active

The tariff classification of women’s sleepwear from China

Issued November 14, 2013 by U.S. Customs and Border Protection.

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N2 N246725 (November 14, 2013)

Tariff classification

HTS codes: 6208.91.3010, 6208.92.0010

Headings: 6208

Product description

Your samples will be returned as requested. Style UA5220W (Elouise) is a woman’s “UGG ®” label sleep shirt constructed from 100% cotton woven fabric. The garment extends to the upper thigh area and features long hemmed sleeves, a collar, a full front opening secured by seven button closures, and a hemmed shirttail bottom. Style UA5282W (Bryer) is a woman’s “UGG ®” label robe constructed from 100% polyester woven fabric. The garment extends to the mid-thigh area and features voluminous ¾ length sleeves, an unsecured full front opening with a self-fabric drawstring tie at the waist, and a hemmed bottom. Based on the appearance of style UA5220W (Elouise), the manner in which it will be marketed and sold, and the information you have provided, we concur with your claim that the garment is a sleepwear separate. Although you requested classification of style UA5220W (Elouise) under subheading 6208.21.0020 , Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are not those of nightdresses. Consequently,

CBP rationale

the applicable subheading for style UA5220W (Elouise) will be 6208.91.3010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Women’s. The applicable subheading for style UA5282W (Bryer) will be 6208.92.0010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles: Women’s.

Full text

N246725 November 14, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6208.91.3010; 6208.92.0010 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of women’s sleepwear from China Dear Ms. Kelly-Kobayashi: In your letter dated October 3, 2013, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. Your samples will be returned as requested. Style UA5220W (Elouise) is a woman’s “UGG ®” label sleep shirt constructed from 100% cotton woven fabric. The garment extends to the upper thigh area and features long hemmed sleeves, a collar, a full front opening secured by seven button closures, and a hemmed shirttail bottom. Style UA5282W (Bryer) is a woman’s “UGG ®” label robe constructed from 100% polyester woven fabric. The garment extends to the mid-thigh area and features voluminous ¾ length sleeves, an unsecured full front opening with a self-fabric drawstring tie at the waist, and a hemmed bottom. Based on the appearance of style UA5220W (Elouise), the manner in which it will be marketed and sold, and the information you have provided, we concur with your claim that the garment is a sleepwear separate. Although you requested classification of style UA5220W (Elouise) under subheading 6208.21.0020 , Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are not those of nightdresses. Consequently, the applicable subheading for style UA5220W (Elouise) will be 6208.91.3010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Women’s. The rate of duty will be 11.2 percent ad valorem. The applicable subheading for style UA5282W (Bryer) will be 6208.92.0010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles: Women’s. 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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