The tariff classification of women's sleepwear from the Philippines

NY G88580 April 12, 2001 CLA-2-62:RR:NC:TA:360 G88580 CATEGORY: Classification TARIFF NO.: 6208.22.0000; 6208.92.0030 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of women's sleepwear from the Philippines Dear Ms. Hubbard: In your letter dated March 23, 2001, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover. Style 113-5140 is a woman’s sleep top constructed from 100 percent polyester woven fabric. The garment features a scooped neckline, ¾ inch wide shoulder straps and side vents. Style 113-4140 is a woman’s pajama bottom constructed from 100 percent polyester woven fabric. The garment features an elasticized waist with a non-functional tie and long hemmed legs. The applicable subheading for both styles when imported separately or imported without a matching component will be 6208.92.0030, 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, bathrobes, dressing gowns and similar articles: other: of man-made fibers: other: women’s. The rate of duty will be 16.3 percent ad valorem. The applicable subheading for both styles when imported in shipments containing equal number of matching tops and bottoms will be 6208.22.0000, 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, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers. The rate of duty will be 16.3 percent ad valorem. The pajamas separates, if imported in equal numbers of matching tops and bottoms fall within textile category designation 651; if imported separately or in unequal numbers the pajama separates fall within textile category designation 652. Based upon international textile trade agreements products of the Philippines are currently subject to quota restraints 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