The tariff classification of women’s sleepwear pants from China, Indonesia and Philippines
Issued September 5, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9903.88.15, 6108.92.0030
Product description
The samples will be returned under separate cover. The submitted sample, style 238B047, is a women’s pajama pant imported from China. It is constructed from 100% polyester fleece fabric. The loose fitting pull-on garment features an elasticized waistband with a non-functional bow tacked at the center of the waistband. The sleep pant features an all-over print design, and long hemmed leg openings. The submitted sample, style 238B062, is a women’s pajama pant imported from Indonesia. It is constructed from 95% polyester 5% spandex knit fabric. The loose fitting garment features an elasticized waistband with a functional drawstring, long hemmed leg openings and an all-over print design. The submitted sample, style 238B045, is a women's pajama pant imported from Philippines. It is constructed from 95% polyester 5% spandex. The loose-fitting pull-on garment features an elasticized waistband with a non-functional bow tacked at center of the waistband, long hemmed leg openings, and an all-over print design.
CBP rationale
The applicable subheading for all styles will be 6108.92.0030 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 man-made fabrics: Other: Women's.
Full text
N305751 September 5, 2019 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.92.0030; 9903.88.15 Ms. Eileen Family GEODIS 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s sleepwear pants from China, Indonesia and Philippines Dear Ms. Family: In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of Belk International. The samples will be returned under separate cover. The submitted sample, style 238B047, is a women’s pajama pant imported from China. It is constructed from 100% polyester fleece fabric. The loose fitting pull-on garment features an elasticized waistband with a non-functional bow tacked at the center of the waistband. The sleep pant features an all-over print design, and long hemmed leg openings. The submitted sample, style 238B062, is a women’s pajama pant imported from Indonesia. It is constructed from 95% polyester 5% spandex knit fabric. The loose fitting garment features an elasticized waistband with a functional drawstring, long hemmed leg openings and an all-over print design. The submitted sample, style 238B045, is a women's pajama pant imported from Philippines. It is constructed from 95% polyester 5% spandex. The loose-fitting pull-on garment features an elasticized waistband with a non-functional bow tacked at center of the waistband, long hemmed leg openings, and an all-over print design. The applicable subheading for all styles will be 6108.92.0030 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 man-made fabrics: Other: Women's. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 1, 2019, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6108.92.0030, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6108.92.0030, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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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