The tariff classification of sleep pants from China

N331858 April 12, 2023 CLA-2-61:OT:RR:NC:N3 348 CATEGORY: Classification TARIFF NO.: 6108.92.0030; 9903.88.15 David Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Ave ,36th FloorNew York, NY 10022 RE: The tariff classification of sleep pants from China Dear Mr. Evan: In your letter dated March 29, 2023, you requested on behalf of your client, Coco Brands Int'l LLC, a tariff classification ruling. Style No. CN0202-54 is a women’s fleece sleep pant. The pants are composed of 100% polyester knit fabric. The pajama bottom features a covered elastic waistband with a non-functional ribbon drawstring and hemmed bottoms.  You indicate the garment is intended to be worn as sleepwear, and will be labeled, sold and marketed as such. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified under heading 6108, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style No. CN0202-54 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: Of man-made fibers; Other: Women’s. The rate of duty will be 16% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6108.92.0030, 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 subheadings 6108.92.0030, 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, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division