The tariff classification of a woman's sleepshirt from China

NY 896790 May 20, 1994 CLA-2-62:S:N:N5:360 896790 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Mr. William Ortiz S.J. Stile Associates Ltd. 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a woman's sleepshirt from China Dear Mr. Ortiz: In your letter dated April 7, 1994, you requested a tariff classification ruling on behalf of Stafford Inc. Style 2138 is a woman's sleepshirt constructed from 100 percent woven cotton flannel that comes with a carrying bag with a drawstring closure also of 100 percent cotton flannel. The pullover sleepshirt features a partial front opening secured by four buttons, long sleeves and a shirt-tail bottom. As requested, your sample will be returned to you. The sleepshirt 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 sleepshirt. Accordingly, the applicable subheading for the sleepshirt 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 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