The tariff classification of women's pajama bottoms from Macau and Mauritius; replacement letter for NY ruling H80861

NY H82974 July 5, 2001 CLA-2-61:RR:NC:TA:360 H82974 CATEGORY: Classification TARIFF NO.: 6108.31.0010; 6108.91.0030; 6208.91.3010 Ms. Kathy Brennan Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of women's pajama bottoms from Macau and Mauritius; replacement letter for NY ruling H80861 Dear Ms. Brennan: In your letter dated May 4, 2001, you requested a ruling on tariff classification. NY ruling H80861 was issued to you on June 4, 2001. You informed us of additional information concerning the importation of style 045-0267 with matching tops. This information is incorporated into the text below. Style 045-0279 is a woman’s pajama bottom constructed from 55 percent cotton and 45 percent rayon woven fabric. The garment features an elasticized drawstring waist and long hemmed legs. Style 045-0267 is a woman’s pajama bottom constructed from 100 percent cotton knit fabric. The garment features an elasticized drawstring waist and long hemmed legs. This garment will also be imported in petite and tall sizes under style numbers 045-0268 and 045-0269. You have informed us that knitted pajama bottom, style 045-0267, may be imported with matching knit pajama tops, styles 045-0349 and 045-0337, in equal numbers of matching tops and bottoms. You have indicated in your letter that the pajama bottoms are part of a mix and match sleepwear collection. Based on the appearance of the garments and the manner in which they will be marketed, we agree that the garments are classifiable under the sleepwear provisions. The applicable subheading for style 045-0279 will be 6208.91.3010, 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 cotton: other: women’s. The rate of duty will be 11.4 percent ad valorem. The applicable subheading for style 045-0267 will be 6108.91.0030, 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 cotton: other: women’s. The rate of duty will be 8.6 percent ad valorem. When the knitted sleep components are imported in equal numbers of matching tops and bottoms, the applicable subheading will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ pajamas, of cotton. The rate of duty will be 8.6 percent ad valorem. Style 045-0279 falls within textile category designation 352 and style 045-0267 falls within textile category designation 350. When the knitted tops and bottoms are imported in equal numbers of matching tops and bottoms they fall under textile category designation 351. Based upon international textile trade agreements products of Macau are currently subject to quota restraints and the requirement of a visa. As products of Mauritius the woven pajama bottoms and the knitted pajamas are subject to quota restraints and a visa requirement. As products of Mauritius the knitted pajama bottoms are currently not subject to quota restraints but are subject to 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