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The tariff classification of a woman’s pajama set from the Philippines
Issued May 2, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N252475 (May 2, 2014)
Tariff classification
HTS codes: 6108.31.0010
Headings: 6108
Product description
Style VT207316MR is a woman’s pajama set constructed from 100% cotton knit fabric. The loose-fitting top features a partial front opening with three button closures, a rib knit crew neck collar, a left chest pocket, long sleeves with ribbed knit cuffs, and a hemmed bottom. The loose-fitting pants feature an elasticized waistband and ribbed knit cuffs at the ankles.
CBP rationale
The applicable subheading for style VT207316MR will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit nightdresses and pajamas, of cotton.
Full text
N252475 May 2, 2014 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. John D. Russo MB Sport, LLC 31 Grove Street New Canaan, CT 06840 RE: The tariff classification of a woman’s pajama set from the Philippines Dear Mr. Russo: In your letter dated April 10, 2014, you requested a tariff classification ruling on behalf of your client, Vermont Country Store. Style VT207316MR is a woman’s pajama set constructed from 100% cotton knit fabric. The loose-fitting top features a partial front opening with three button closures, a rib knit crew neck collar, a left chest pocket, long sleeves with ribbed knit cuffs, and a hemmed bottom. The loose-fitting pants feature an elasticized waistband and ribbed knit cuffs at the ankles. The applicable subheading for style VT207316MR will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit nightdresses and pajamas, of cotton. The rate of duty will be 8.5% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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