The tariff classification of women’s sleepwear from China.

N299195 August 17, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Anna Hoffman Colony Brands Inc. 1112 7th Avenue Monroe, WI 53566 RE: The tariff classification of women’s sleepwear from China. Dear Ms. Hoffman: In your letter dated July 19, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover. Style F18015-KL is a women’s pajama top and bottom. Both garments are constructed from 88% polyester, 12% spandex knit fabric. The pullover–style top features a scoop neckline and short sleeves. The sleep pants feature a covered elastic waistband with a tunneled drawstring and hemmed legs. You state that these garments will be imported under one style number as a set. You indicate the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as women’s pajamas in your sleepwear section. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style F18015-KL will be 6108.32.0010, 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, knitted or crocheted: Nightdresses and pajamas: Of man-made fibers: Women’s. The rate of duty will be 16 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 the 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