The tariff classification and 9802 eligibility of boys' pajamas from Mexico

PD A80422 June 5, 1996 CLA-2-61:SF G03 A80422 CATEGORY: Classification TARIFF NO.: 6107.21.0020; 9802.00.9000 Ricardo Carmona Kid Duds Lee's Manufacturing Company of Texas 3901 West Beech Street McAllen, TX 78501 RE: The tariff classification and 9802 eligibility of boys' pajamas from Mexico Dear Mr. Carmona: In your letter dated February 12, 1996 you requested a tariff classification ruling. Style D7062-S6 is a pair of pajamas made from a fine knit printed fabric which you state is 100% cotton. You have indicated that this fabric is of U. S. origin. The pajama top is a round neck, short sleeve pullover with a ribbed knit neckband, and hemmed sleeves and bottom. The pajama bottom is a pair of pull-on shorts with an elasticized waistband and hemmed legs. You have indicated that this style will be imported in boys sizes 4 - 7. You have also stated that you plan to import similar pajamas with different style numbers. The applicable subheading for the pajamas will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightshirts and pajamas: Of cotton: Boys'. The rate of duty will be 9.4 percent ad valorem. These pajamas fall within textile category designation 351. They will not be subject to quota or visa requirements if they qualify as Special Regime products. Children's pajamas and sleepwear are subject to the Consumer Products Safety Commission (CPSC) Flammability Standard for Children's Sleepwear (Sizes 0-6X) 16 CFR Part 1615, (Sizes 7-14) 16 CFR Part 1616. The CPSC has published a notice of a Stay of Enforcement of sleepwear requirements for skin-tight and nearly skin-tight garments currently used as sleepwear and sold as underwear. It is recommended that you consult with the CPSC to verify that this merchandise falls within the purview of that notice. You have indicated that these garments will be assembled in Mexico. You noted that the fabric will originate in the United States. Under these circumstances, the completed pajamas will qualify for 9802.00.9000 because the pajamas appear to be simply assembled in Mexico from fabric components wholly formed and cut in the United States. Therefore, the pajamas will be entitled to a free rate of duty under 9802.00.9000 upon compliance with all applicable requirements. Subheading 9802.00.90, HTS, provides as follows: Textile and apparel goods, assembled in Mexico in whole of fabrics wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in Chapters 61, 62, or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein. All requirements of subheading 9802.00.9000 must be satisfied before a textile good can be afforded duty free status. 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. Sincerely, Alice M. Rigdon Port Director San Francisco