The tariff classification of a pair of woman’s pajamas from Cambodia

NY H86720 February 1, 2002 CLA-2-61:RR:NC:WA:361 NY H86720 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Mr. William Ortiz Executive Vice President S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a pair of woman’s pajamas from Cambodia Dear Mr. Ortiz: In your letter dated January 8, 2002, you requested a classification ruling for a pair of woman’s pajamas on behalf of Age Group, Ltd. This item is being returned as you requested.. Style S84325 is a pair of woman’s pajamas constructed from lightweight knit fabric. The top is made from 60% cotton, 40% polyester knit fabric; the bottoms are made from 70% nylon, 30% metallic knit fabric. The tank styled pajama top has 1-½ inch shoulder straps, a u-shaped neckline in front and back, a plain hemmed bottom, and satin trim around the armholes and neckline. The pajama bottoms have a satin covered elasticized waistband with a drawstring, and leg openings covered with a satin trim. Based on the appearance of the item itself, as well as the supporting marketing information, the item is considered sleepwear, and classified in heading 6108. You have indicated that the overall fiber content of the pajama bottoms is 70% nylon, 30% metallic. Two different yarns are used in the production of the fabric, one which is 100% nylon, (representing 70% of the fabric, by weight) and the other which is a multi ply yarn made up of metalized yarn, supported by nylon (representing 30% of the fabric, by weight). When determining the chief weight of a fabric containing metallic yarn, Section XI, subheading note 2 is applicable which states, in part: (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. (B) For the purposes of the above rule: (a) Gimped horsehair yarn (heading 5110) and metalized yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; Based on the information provided, as well as an examination of the fabric, the pajama bottoms are considered to be of man-made fibers. Because the pajamas consist of two parts, each with a different fiber content (the top is “of cotton,” the bottom is “of man-made fibers”) 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 subheading which occurs last in numerical order of the subheadings which merit equal consideration. As the pajamas may be classified under subheadings 6108.31, HTS, or 6108.32, HTS, and subheading 6108.32, HTS, appears last in numerical order, that is the heading under which the pajamas are classified. The applicable subheading for the pajamas will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…pajamas… Knitted or crocheted: Of man-made fibers. The duty rate will be 16.2 percent ad valorem. The pajamas fall within textile category designation 651. Based upon international textile trade agreements these products of Cambodia are, at present, subject neither to quota nor 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division