The tariff classification of pajamas from China

N325347 May 4, 2022 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.31.0020; 9903.88.15 Ms. Aneta Skromak UNIQLO 165 Polito Ave. Lyndhurst, NJ 07071-3601 RE: The tariff classification of pajamas from China Dear Ms. Skromak: In your letter dated April 8, 2022, you requested a tariff classification ruling. Style 04182N060B, “Dry Mermaid and Shell Print Short Sleeve Pajamas,” is a unisex child size pajama set consisting of an upper body garment and bottoms. Both garments are constructed of 71 percent cotton, 25 percent polyester, and 4 percent elastane knit fabric. The upper body garment is snug fitting and features short sleeves, a capped round neckline, a hemmed bottom and two buttons on each side to attach to the pajama bottoms. The pajama bottoms are snug fitting and feature a covered elastic waistband, hemmed leg openings and a buttonhole on each side. The set is packaged together for retail sale, marketed and advertised as pajamas. You state you would like the classification of sizes 3Y and 4Y. The applicable subheading for Style 04182N060B in sizes 3Y and 4Y will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, girls’. The rate of duty will be 8.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6108.31.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6108.31.0020, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division