The tariff classification of girls' pajamas from Malaysia

PD D82158 September 21, 1998 CLA-2-62:LA:S:T:1:2:G04 D82158 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Ms. Linda Hamanaka Vice President Ken Hamanaka Co. 5777 W. Century Boulevard, Suite 760 Los Angeles, CA 90045 RE: The tariff classification of girls' pajamas from Malaysia Dear Ms. Hamanaka: In your letter dated August 31, 1998, on behalf of Kids in Motion, you requested a tariff classification ruling. The submitted sample, style 70468A, is a pair of girl's pajamas. The top is constructed from 100% cotton woven flannel fabric that contains two or more colors in the warp and/or the filling. The top features a right over left partial front opening with three button closures, a rib knit Henley neckline, long sleeves with rib knit cuffs, side vents, and a straight hemmed bottom. The pants are constructed from 100% cotton thermal knit fabric and features an elasticized waistband and rib knit cuffs at the leg openings. The pajamas will be imported in girls' sizes 4 to 14. Although you have also requested a ruling for style 78468B, which you describe as a "girl's mini waffle knit top with woven flannel long pants," no sample of this item has been submitted. Accordingly, our reply to your ruling request is limited solely to the tariff classification of the submitted sample. Because the garments consist of both knit and woven fabric we must determine which fabric imparts the essential character. Pajamas by definition must consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which the pajamas are classified. The applicable subheading for the girl's pajamas will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 9.3% ad valorem. The pajamas fall within textile category designation 351. As a product of Malaysia, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport