United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N024075 - NY N024175 > NY N024132

Previous Ruling Next Ruling
NY N024132




March 10, 2008

CLA-2-62:OT:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010; 6208.91.3010

Ms. Marlene Collins
Liz Claiborne Inc.
One Claiborne Avenue
North Bergen, NJ 07047

RE: The tariff classification of women’s sleepwear from China and Macau

Dear Ms. Collins:

In your letter received on March 4, 2008, you requested a classification ruling. The submitted samples will be returned as requested.

Style JCS03 is a woman’s short sleep pant constructed from 100 percent cotton woven fabric. The garment features an elasticized waist, short hemmed legs with side vents and a simulated fly front with decorative buttons.

Style JCS01 is a woman’s pajama pant constructed from 100 percent cotton woven fabric. The garment features a partially elasticized drawstring waist, long hemmed legs with vents, a fly front opening and one back pocket.

Style JCS15 is a woman’s pajama pant constructed from 100 percent cotton woven fabric. The garment features an elasticized waist, long hemmed legs and one back pocket.

Style JCS35 is a woman’s nightdress constructed from 100 percent cotton knit fabric. The garment extends to mid thigh. It features ¾ length sleeves with ribbed knit cuffs, a rounded neckline, a partial front opening with a six button closure, a rhinestone design on the front left chest area, a heat transfer logo design on the back and a hemmed bottom. The placket and neckline are finished with rib knit capping.

Based upon the appearance and the accompanying merchandising information, these garments are considered sleepwear of headings 6108 and 6208, HTS.

The applicable subheading for styles JCS03, JCS01 and JCS15 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (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: other: of cotton: other. The duty rate will be 11.2 percent ad valorem.

The applicable subheading for style JCS35 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provide for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: women’s. The duty rate will be 8.5 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Styles JCS03, JCS01 and JCS15 fall within textile category 352 and style JCS35 falls within textile category designation 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: