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E803911999-06-08New YorkClassification

The tariff classification of women's knit pajama separates from Korea. Dear Ms. Baron:

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of women's knit pajama separates from Korea. Dear Ms. Baron:

Ruling Text

NY E80391 June 8, 1999 CLA-2-61:RR:NC:WA:361 E80391 CATEGORY: Classification TARIFF NO.: 6108.31.0010; 6108.91.0030 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of women's knit pajama separates from Korea. Dear Ms. Baron: In your letter dated April 9, 1999, you requested a tariff classification ruling for women’s pajama separates on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. The samples are being returned, as you requested. Styles 411027, 416027, 462033 and 416033 are sleepwear coordinates to be imported from Korea. They are constructed from 100% cotton lightweight knit fabric. Style 411027 is a t-shirt styled pajama top. The pajama top has a banded collar; short hemmed sleeves; and a hemmed bottom. Style 416027 is a pajama bottom. The ankle length pull-on pajama pants have a two inch elasticized waistband; a false fly opening; and hemmed leg openings. Style 462033 a sleeveless pullover pajama top. The pajama top has a banded collar and armhole openings;and a hemmed bottom. Style 416033 is a pajama bottom. The boxer short styled pull-on pajama bottoms have a one inch elasticized waistband; a two button fly with left over right closure; and hemmed leg openings. Chapter 61, note 9 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As these shorts have a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment. When imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.8 percent ad valorem. When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops and bottoms will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of cotton. The rate of duty will be 8.8 percent ad valorem. The pajamas, when imported in equal quantities fall within the textile category designation 351; the pajama separates fall within the textile category designation 350. Based upon international textile trade agreements, garments imported from Korea 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 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 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6108.31.00.10

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