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N268507 N2 Ruling Active

The tariff classification of sleep pants from China and Vietnam

Issued October 2, 2015 by U.S. Customs and Border Protection.

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N2 N268507 (October 2, 2015)

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

Style 045-2797 is a pair of woman’s sleep pants constructed from 59% cotton, 39% polyester and 2% spandex knit fabric. The pull-on garment features a covered tunnel elastic waistband with a drawstring and rib knit cuffs at the ankles. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

CBP rationale

The applicable subheading will be 6108.91.0030, 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 cotton: Other: Women’s.

Full text

N268507 October 2, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Mr. Jeffrey M. Flood Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of sleep pants from China and Vietnam Dear Mr. Flood: In your letter dated May 18, 2015, you requested a tariff classification ruling. The sample submitted will be returned, as requested. Style 045-2797 is a pair of woman’s sleep pants constructed from 59% cotton, 39% polyester and 2% spandex knit fabric. The pull-on garment features a covered tunnel elastic waistband with a drawstring and rib knit cuffs at the ankles. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The applicable subheading will be 6108.91.0030, 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 cotton: Other: Women’s. The duty rate 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 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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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