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NY N023564




February 25, 2008

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010

Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 International Airport Center, Suite 250 Jamaica, New York 11413

RE: The tariff classification of woman’s sleepwear from China

Dear Ms. Beckford:

In your letter dated February 14, 2008, on behalf of your client H & M Hennes & Mauritz, LP, you requested a classification ruling.

Style #240860/1340 is a woman’s pajama set composed of a top and shorts. The top is constructed from 95 percent cotton and 5 percent elastane jersey knit fabric. The tank styled top extends below the waist. The sleeveless top features a scooped neckline in front and back; a print pattern in the front and back; capping finishing the armholes and neckline; and a hemmed bottom. The shorts are constructed of 100 percent cotton knit fabric. The shorts feature an elasticized waistband with a drawstring; two faux slant pockets in the front; a heat transfer design on the left leg; and hemmed leg openings.

Style #240771/1340 is a woman’s pajama set composed of a top and shorts. The top is constructed from 95 percent cotton and 5 percent elastane jersey knit fabric. The tank styled top extends below the waist. The sleeveless top features a scooped neckline in front and back; a heat transfer design with rhinestones in the front; rib knit trim finishing the armholes and neckline; and a hemmed bottom. The shorts are constructed of 100 percent cotton knit fabric. The shorts feature an elasticized waistband with a drawstring; two faux pockets in the front; and hemmed leg openings.

Style #185205/1340 is a woman’s pajama set composed of a top and pants. The top is constructed from 95 percent cotton and 5 percent elastane jersey knit fabric. The top extends below the waist. The top features a scooped neckline in front; short hemmed raglan sleeves; a heat transfer design in the front; rib knit trim finishing the neckline; and a hemmed bottom. The pants are constructed of 100 percent cotton knit fabric. The pants feature an elasticized waistband with a drawstring; a heat transfer design on the back; and elasticized leg openings.

Style #240880/1340 is a woman’s nightdress constructed from 100 percent cotton jersey knit fabric. The garment features a scooped neckline; a heat transfer design in front; a hemmed bottom; and hemmed short sleeves. The nightdress extends below the mid thigh.

Based on appearance as well as marketing, these garments are considered sleepwear and classified in heading 6108.

We are returning your samples as you requested.

The applicable subheading for the pajama sets and nightdress will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's nightdresses and pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/.

The pajama sets and nightdress fall within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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