N299241 N2 Ruling Active

The tariff classification of women’s sleepwear from China.

Issued August 22, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010

Headings: 6108

Product description

The sample will be returned under separate cover. Style 20936003 is a women’s pajama top and bottom. Both garments are constructed from 96% polyester, 4% spandex knit fabric. The pullover–style top features a round neckline and cap sleeves. The sleep shorts feature a covered elastic waistband and self-fabric ruffled bottom.

CBP rationale

The applicable subheading for Style 20936003 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.

Full text

N299241 August 22, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodettsville, TN 37072 RE: The tariff classification of women’s sleepwear from China. Dear Ms. McGuffin: In your letter dated July 20, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 20936003 is a women’s pajama top and bottom. Both garments are constructed from 96% polyester, 4% spandex knit fabric. The pullover–style top features a round neckline and cap sleeves. The sleep shorts feature a covered elastic waistband and self-fabric ruffled bottom. 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 and sold as women’s pajamas in your intimates section. Based on their appearance and the accompanying information, the garments are considered sleepwear of heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 20936003 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

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