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The tariff classification of women’s sleepwear from Taiwan.
Issued June 12, 2015 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N264952 (June 12, 2015)
Tariff classification
HTS codes: 6108.92.0030
Headings: 6108
Product description
The sample is being returned to you, as requested. Style AJ03412 is a pair of women’s shorts constructed of 45% cotton, 35% rayon and 20% polyester knit fabric. The fabric is lightweight french terry. The garment features: a faux drawstring at the waist, rear pockets and a hemmed bottom. Style AJ03422 is a pair of women’s pants constructed of 45% cotton, 35% rayon and 20% polyester knit fabric. The fabric is lightweight french terry. The garment features: a faux drawstring at the waist and a hemmed bottom. Although you have described the garments as sleepwear, their appearance are ambiguous and do not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, Styles AJ03412 and AJ03422 will be considered sleepwear, and classified in heading 6108, Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for Styles AJ03412 and AJ03422 will be 6108.92.0030, 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: other: women’s.
Full text
N264952 June 12, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Tracey Topper Gonzalez GDLSK 399 Park Avenue New York, NY 10022 RE: The tariff classification of women’s sleepwear from Taiwan. Dear Ms. Gonzalez: In your letter, dated May 19, 2015, on behalf of your client, The TJK Companies, Inc., you requested a tariff classification ruling. The sample is being returned to you, as requested. Style AJ03412 is a pair of women’s shorts constructed of 45% cotton, 35% rayon and 20% polyester knit fabric. The fabric is lightweight french terry. The garment features: a faux drawstring at the waist, rear pockets and a hemmed bottom. Style AJ03422 is a pair of women’s pants constructed of 45% cotton, 35% rayon and 20% polyester knit fabric. The fabric is lightweight french terry. The garment features: a faux drawstring at the waist and a hemmed bottom. Although you have described the garments as sleepwear, their appearance are ambiguous and do not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, Styles AJ03412 and AJ03422 will be considered sleepwear, and classified in heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Styles AJ03412 and AJ03422 will be 6108.92.0030, 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: other: women’s. The duty rate 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 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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