The tariff classification of women’s pajamas from Taiwan

NY E82637 June 28, 1999 CLA-2-62:RR:NC:360 E82637 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of women’s pajamas from Taiwan Dear Ms. Dairo: In your letter dated May 27, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 891132 is a pair of pajamas constructed from knit and woven components. The upper body garment is constructed from 55 percent polyester and 45 percent cotton knit fabric. The pullover upper body garment features long sleeves, a round neckline, a straight hemmed bottom and a kangaroo pocket below the waist. The pocket and neckline have a plaid trim color coordinated with the pajama bottom. The pajama bottom is constructed from 100 percent cotton flannel woven fabric. The garment features an elasticized drawstring waist and long hemmed legs. Because the pajama components are made from 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 style 891132 will be 6208.21.0010, 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, dressing gowns and similar articles: nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The duty rate will be 9.2 percent ad valorem. Style 891132 falls within textile category designation 351. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division