The tariff classification of women's sleepwear from the Philippines

NY C88269 June 2, 1998 CLA-2-62:RR:NC:TA:360 C88269 CATEGORY: Classification TARIFF NO.: 6208.21.0010; 6108.91.0030; 6208.91.3010 Ms. Catherine Lopez Expeditors International Inc. 801 Port America Suite C Grapevine, TX 76051 RE: The tariff classification of women's sleepwear from the Philippines Dear Ms. Lopez In your letter received on May 21, 1998, you requested a classification ruling on behalf of Russell-Newman Mfg., Co. The samples submitted with your request will be returned under separate cover. Three styles of women's pajama bottoms, each constructed from woven 100 percent cotton flannel yarn dyed fabric, were submitted with your letter. Style F81116 is a long pajama pant that features an elasticized waist. Style F81316 is identical in styling to the above except that it has short hemmed legs. Style F8142 is a long pajama pant that features an elasticized waist and rib knit cuffs at the ankles. Two styles of women's pajama tops, each constructed from 100 percent cotton knit fabric, were also submitted. Style F8201 is a pullover top that features long sleeves, a partial front opening secured by three buttons and side vents. Style F8203 is a pullover garment featuring short sleeves and a crew neck. In your letter you have indicated that these garments will be imported in different quantities and will be sold separately as mix and match components. Customs views pajamas as composite goods. As composite goods and based upon their condition as imported, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas of heading 6208, HTS. Please note, that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not prelude classification as pajamas. The sleepwear separates, if imported separately or as unmatched extras, are not classified as pajamas. When imported together in shipments containing matching equal number of tops(knit) and bottoms (woven), the garments constitute a pajama set and in accordance with GRI 3(c) the applicable subheading will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven cotton pajamas with two or more colors in the warp and/or filling in subheading. The rate of duty will be 9.3 percent ad valorem. When imported separately, or as unmatched extras in a shipment, the applicable subheading for styles F81116, F81316 and F8142 will be 6208.91.3010, 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: other: of cotton: other: women's. The duty rate will be 11.6 percent ad valorem. When imported separately, or as unmatched extras in a shipment, the applicable subheading for styles F8201 and F8203 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: women's. The duty rate will be 16.6 percent ad valorem. When imported together in shipments containing equal numbers of tops (knit) and bottoms (woven) which constitute a pajama set, the pajamas will fall under textile category designation 351. When imported separately, or as unmatched extras in a shipment, styles F81116, F81316 and F8142 fall within textile category designation 352 and styles F8201 and F8203 fall within textile category designation 350. Based upon international textile trade agreements products of the Philippines are subject to a visa requirement and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of 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. 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 Patricia Schiazzano at (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division