The tariff classification of women’s pajamas from Jordan

NY G89068 May 3, 2001 CLA-2-62:RR:NC:TA 360 G89068 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Betty Coats Customs Compliance Coordinator Kmart Corporation Resource Center 3100 Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of women’s pajamas from Jordan Dear Ms. Coats: In your letter dated April 2, 2001, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 0985/86 is a pair of women’s pajamas constructed from knit and woven components. The pajama top is constructed from 100 percent polyester polar fleece knit fabric and the pajama bottoms is constructed from 100 percent cotton woven printed fabric. The pullover pajama top features a V-neckline, long sleeves, side slits and an applique on the upper left side that matches the print of the bottoms. The pajama bottoms feature a covered elasticized waist and long hemmed legs. You have indicated that these garments will be sold as a set in the sleepwear department of retail stores. Based both on the appearance of the garments, as well as the manner in which they will be merchandised, these items are considered sleepwear. Because the pajamas are made up of both knit and woven fabric, the pajamas are considered to be a composite good, under the General Rules of Interpretation (GRI) 3. 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 style 0985/86 is classified. The applicable subheading for style 0985/86 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ pajamas of cotton. The duty rate will be 9.1 percent ad valorem. Style 0985/86 falls within textile category designation 351. Based upon international textile trade agreements products of Jordan are not 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.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