The tariff classification of women's pajamas from India and/or Bangladesh

NY 804500 December 22, 1994 CLA-2-62:S:N:N5:360 804500 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. 1515 Broadway - 43rd Floor New York, NY 10036-8901 RE: The tariff classification of women's pajamas from India and/or Bangladesh Dear Mr. Stack: In your letter dated November 21,1994, on behalf of Frederick Worldwide Company, a division of Frederick Atkins, Inc., you requested a tariff classification ruling on behalf of Stafford Inc. The sample submitted with your inquiry will be returned under separate cover, as requested. Style F5234031 (also designated as F52500) is a pair of woman's pajamas constructed from 100 percent cotton woven yarn dyed fabric. The pajamas will be imported and sold in a carrying bag with a drawstring closure also of 100 percent cotton fabric. The upper component of the pajamas features a full front opening secured by six buttons, a pointed lapel collar, a shoulder yoke, a chest pocket, long sleeves with wide cuffs and a rounded shirttail bottom. The collar, the chest pocket and cuffs are of a contrasting plaid design. The lower component of the pajama is composed of the yarn dyed plaid fabric which matches the collar, pocket and cuffs of the upper component. It features a two button fly opening, hemmed leg openings and an unbroken elasticized waistband. The pajamas and matching fabric carrying case are sold at retail as a set. As such, they are considered to be a composite good. They are adapted to each other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The essential character of the items is imparted by the pajamas. Accordingly, the applicable subheading for the pajamas and carrying bag will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton... with two or more colors in the warp and/or filling... other: women's. The duty rate will be 9.5 percent ad valorem. The pajamas and carrying bag fall within textile category designation 351. Based upon international textile trade agreements, products of India and Bangladesh are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of the shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. The question of classification for style 2139, the boxer short with carrying bag, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport