The tariff classification of girls’ sleepwear from China

N261828 March 20, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.92.0040 Ms. Tracey Topper Gonzalez Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of girls’ sleepwear from China Dear Ms. Gonzalez: In your letter dated February 13, 2015 on behalf of The TJX Companies, Inc., you requested a tariff classification ruling. The sample submitted with the letter will be returned to you, as requested. The submitted sample is a prototype of a girl’s pajama pant constructed of knit polyester fleece fabric with an all-over design. You submitted four sketches of the pants, Style # CJ00386 (dog pattern), Style # CJ00458 (heart pattern), Style # CJ00459 (polka-dot pattern) and Style # CJ00460 (snowflake pattern); all styles are the same except for the pattern design. The sleep pants feature an enclosed elasticized waistband, an attached ribbon bow at the waist and hemmed leg openings. The garments are designed and marketed as a pajama pant. The pajama pants will have a side label hangtag stating that it is flame resistant sleepwear. You state that the fabric used to produce the garments is flame resistant. Nightwear for children in sizes 0-14 is subject to flammability standards of the Consumer Products Safety Commission, (CSPC). Please contact the CPSC regarding compliance. The applicable subheading for Styles # CJ00386, CJ00458, CJ00459 and CJ00460 will be 6108.92.0040, 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: Girls’.” 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 Kim Wachtel at kimberly.a.wachtel@ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division