The tariff classification of children’s pajama sets from the Philippines and Turkey

PD E82111 May 27, 1999 CLA-2-61:SF:G03 E82111 CATEGORY: Classification TARIFF NO.: 6107.21.0020, 6108.31.0020 Judy Piccirillo Toys ‘R” Us Traffic Department 461 From Road Paramus, NJ 07628 RE: The tariff classification of children’s pajama sets from the Philippines and Turkey Dear Ms. Piccirillo: In your letter dated May 10, 1999, you requested a tariff classification ruling. Style 10-14115T01 is a two piece pajama set made from a lightweight, fine knit printed fabric which you state is 100% cotton. This set consists of a pullover short sleeve shirt and a pair of pull on shorts with an elasticized waistband. The round neck and sleeves of the shirt and the leg openings of the shorts are finished with a narrow band of capping. You have indicated that this style will be imported in boys’ sizes 2T to 4T. Style 10-14115T02 is a two piece pajama set made from a lightweight, fine printed fabric which you state is 100% cotton. This set consists of a pullover short sleeve shirt and a pair of pull on shorts with an elasticized waistband. The round neck is finished with a narrow band of fancy trim. The sleeves and leg openings are hemmed. You have indicated that this style will be imported in girls’ sizes 2T to 4T. The applicable subheading for 10-14115T01 (the boys’ style) 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 9.2 percent ad valorem. The applicable subheading for 10-1415T02 (the girls’ style) will be set will be 6108.31.0020, 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: Nightdresses and pajamas: Of cotton: Girls’. The rate of duty will be 8.8 percent ad valorem. Both styles fall within textile category designation 351. Based upon international textile trade agreements, products of the Philippines and Turkey are subject to quota and the requirement of a visa. 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. Sincerely, Alice M. Rigdon Port Director San Francisco