The tariff classification of women’s woven sleepwear from Hong Kong

NY E89079 November 10, 1999 CLA-2-62:RR:NC:TA:360 E89079 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6208.91.3010 Ronald M. Pigliacelli Manager, Import Operations DEB SHOPS, INC. 9401 Blue Grass Road Philadelphia, PA 19114 RE: The tariff classification of women’s woven sleepwear from Hong Kong Dear Mr. Pigliacelli: In your letters dated August 25, 1999 and October 4, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 911-DS is a women’s sleepwear bottom made from 100 percent cotton woven fabric. The garment features long hemmed legs, an elasticized waistband with a snap closure and a fly front with a snap closure. Styles designated as #2 and #3 (class 2055) consist of women’s sleep tops made from 100 percent knit fabric and sleep bottoms made from 100 percent cotton woven fabric. The garments will be imported and sold as a pajama set. The components of each style are similarly designed and will differ in the print used. The pullover top is sleeveless and has shoulder straps that are approximately ½ of an inch in width. The bottom is a pull-on boxer similar in design to style 911-DS. Because the pajamas 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 that 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 sleep bottom will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven pajamas and similar articles of cotton. The duty rate will be 11.6 percent ad valorem. The applicable subheading for the pajamas will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven pajamas of cotton. The duty rate will be 9.2 percent ad valorem. The pajamas fall within textile category designation 351 and the sleep bottom falls within category designation 352. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. 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.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