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N276742 N2 Ruling Active

The tariff classification of sleepwear from Pakistan

Issued July 15, 2016 by U.S. Customs and Border Protection.

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N2 N276742 (July 15, 2016)

Tariff classification

HTS codes: 6208.91.3010, 6108.91.0030

Headings: 6108, 6208

Product description

The garment features a covered elastic waistband with an inner drawstring and a ruffled bottom. The sample submitted, Style FA163302MK, is a woman’s sleep short constructed from 55% cotton, 45% polyester woven flannel fabric. The garment features a covered elastic waistband with an inner drawstring, two side pockets and a ruffled bottom. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108 and 6208.

CBP rationale

The applicable subheading for Style FA163306MK, 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 applicable subheading for Style FA163302MK will be 6208.91.3010, 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 cotton: Other: Women’s.

Full text

N276742 July 15, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.91.0030; 6208.91.3010 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge, Goodlettsville, TN 37072 RE: The tariff classification of sleepwear from Pakistan Dear Ms. Kessens: In your letter dated June 15, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested. The sample submitted, Style FA163306MK, is a woman’s sleep short constructed from 60% cotton, 40% polyester knit fabric. The garment features a covered elastic waistband with an inner drawstring and a ruffled bottom. The sample submitted, Style FA163302MK, is a woman’s sleep short constructed from 55% cotton, 45% polyester woven flannel fabric. The garment features a covered elastic waistband with an inner drawstring, two side pockets and a ruffled bottom. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108 and 6208. The applicable subheading for Style FA163306MK, 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. The applicable subheading for Style FA163302MK will be 6208.91.3010, 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 cotton: Other: Women’s. The rate of duty will be 11.2 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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