The tariff classification of women’s pajamas with a matching carrying bag from India

NY I82240 July 1, 2002 CLA-2-62:RR:NC:TA:360 I82240 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Mr. Bill Julich Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of women’s pajamas with a matching carrying bag from India Dear Mr. Julich: In your letter dated June 3, 2002, on behalf of Balance Imports, Inc., you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style S/6B000F (Camping PJ in Pouch) is a pajama set consisting of a 100% polyester micro fleece knitted top and a 100% cotton woven bottom. The solid colored pullover top features long sleeves, a V-neck and a hemmed bottom. The plaid pajama bottoms extend to the ankles and feature a covered waistband with a functional drawstring. The pajamas will be imported and sold with a self-fabric-carrying bag, approximately 14 inches by 14 inches, with a drawstring closure. The exterior surface is of the same color and material as the pants while the interior is made from the same fabric as the top. You have indicated in your letter that these styles will be produced and sold at retail as pajama sets. Based on the appearance of the garments, and the manner, in which they will be sold, they are considered pajamas. Because the pajamas consist of both knit and woven fabric components, we must determine which fabric imparts the essential character to the good. 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 S/6B000F is classified. The pajamas and carrying bag are considered a composite good in accordance with General Rules of Interpretation 3(b). The essential character is provided by the pajamas therefore, both the pajamas and the carrying bag will be classified under the HTS number for the garment. Both the pajamas and carrying bag will fall under the same textile category designation. The applicable subheading for style S/6B000F will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven pajamas of cotton with two or more colors in the warp and/or the filling. The duty rate will be 9 percent ad valorem. Style S/6B000F falls within textile category designation 351. Based upon international textile trade agreements products of India 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division