The tariff classification of two women’s knit garments from China.
Issued March 23, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.32.0010, 6108.31.0010
Headings: 6108
Product description
The submitted samples will be returned, as requested. Item JC601144, is a woman’s one-piece knit pajama constructed from 60% cotton, 40% polyester fabric. The garment is styled like a jumpsuit and features a hood, long sleeves, front zipper closure from neck to crotch area, two front pockets, and ankle-length hemmed legs. Item JC911144 is a woman’s one-piece fleece knit pajama constructed from 95% polyester, 5% spandex fabric. The garment is styled like a jumpsuit and features a hood, long sleeves with ribbed cuffs, front snap closure from neck to crotch area, two pockets, and ankle-length legs with ribbed cuffs. You indicate Items JC601144 and JC911144 are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. Based on the physical characteristics and marketing of Items JC601144 and JC911144 the garments are considered to be pajamas of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for Item JC601144 will be 6108.31.0010, HTSUS, which provides for 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 cotton: Women’s. The applicable subheading for Item JC911144 will be 6108.32.0010, HTSUS, which provides for 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.
Full text
N262017 March 23, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.31.0010; 6108.32.0010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two women’s knit garments from China. Dear Mr. Kim: In your letter dated February 16, 2015, you requested a tariff classification ruling. The submitted samples will be returned, as requested. Item JC601144, is a woman’s one-piece knit pajama constructed from 60% cotton, 40% polyester fabric. The garment is styled like a jumpsuit and features a hood, long sleeves, front zipper closure from neck to crotch area, two front pockets, and ankle-length hemmed legs. Item JC911144 is a woman’s one-piece fleece knit pajama constructed from 95% polyester, 5% spandex fabric. The garment is styled like a jumpsuit and features a hood, long sleeves with ribbed cuffs, front snap closure from neck to crotch area, two pockets, and ankle-length legs with ribbed cuffs. You indicate Items JC601144 and JC911144 are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. Based on the physical characteristics and marketing of Items JC601144 and JC911144 the garments are considered to be pajamas of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Item JC601144 will be 6108.31.0010, HTSUS, which provides for 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 cotton: Women’s. The duty rate will be 8.5% ad valorem. The applicable subheading for Item JC911144 will be 6108.32.0010, HTSUS, which provides for 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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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