The tariff classification of a pajama set from Peru

N293109 January 26, 2018 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6207.21.0010 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pajama set from Peru Dear Ms. Portillo: In your letter dated December 21, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover. Style 32761 is a men's pajamas set consisting of a top and a bottom. The pajama top and bottom are constructed from 100% cotton woven flannel fabric with two or more colors in the warp and/or the filling. The pajama top features long sleeves, a collar, a four button full front opening, a left front pocket, a hemmed bottom and hemmed wrist openings. The pajama bottom features a covered elastic waistband with a functional drawstring, a fly with a one snap closure and long hemmed pant legs. The applicable subheading for Style 32761 will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men's or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s. The duty rate will be 8.9% 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