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The tariff classification of sleepwear from China
Issued March 9, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N283535 (March 9, 2017)
Tariff classification
HTS codes: 6107.99.1030
Headings: 6107
Product description
The pants have an elasticized waistband with a drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this garment swill be considered sleepwear.
CBP rationale
The applicable subheading for Style 5339N will be 6107.99.1030, Harmonized Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, which provides for: Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of other textile materials: Of man-made fibers: Sleepwear.
Full text
N283535 March 9, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6107.99.1030 Ms. Jo Bronson Harris Sandler, Travis & Rosenberg, P.A. 1000 NW 57th Court Miami, FL 33126-2022 RE: The tariff classification of sleepwear from China Dear Ms. Harris: In your letter dated January 31, 2017, on behalf of your client, Isaco International Corporation, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style 5339N, is a pair of men’s sleep pants constructed from 100% polyester knit fabric. The pants have an elasticized waistband with a drawstring, a fly front opening with a single button closure, side seam pockets, and hemmed legs. Although you have described the garment as sleepwear, its appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, this garment swill be considered sleepwear. The applicable subheading for Style 5339N will be 6107.99.1030, Harmonized Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, which provides for: Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of other textile materials: Of man-made fibers: Sleepwear. The duty rate will be 14.9 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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