N269380 N2 Ruling Active

The tariff classification of pajama separates from China

Issued October 23, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.91.0030

Headings: 6107

Product description

The samples are being returned to you, as requested. Style 8274 is a man’s pajama short constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs. Style 8272 is a man’s pajama pants constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs.

CBP rationale

The applicable subheading for both styles will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear.

Full text

N269380 October 23, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6107.91.0030 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Dr. MS2216 Plano, TX 75024 RE: The tariff classification of pajama separates from China Dear Ms. Nabors: In your letter dated September 29, 2015, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 8274 is a man’s pajama short constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs. Style 8272 is a man’s pajama pants constructed from 100% cotton knit fabric. The garment has a tunnel elastic waistband with an inner drawstring; a one button fly; side seam pockets; and hemmed legs. The applicable subheading for both styles will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty rate will be 8.7% 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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