The tariff classification of women’s pajamas from China.

NY J80664 March 7, 2003 CLA-2-61:RR: NC:WA:361 NY J80664 CATEGORY: Classification TARIFF NO.: 6108.32.0010; 6208.21.0010 Mr. Stephen W. Marlow FedEx Trade Networks 205 West Service Road Champlain, NY 12919 RE: The tariff classification of women’s pajamas from China. Dear Mr. Marlow: In your letter dated January 30, 2003 you requested a classification ruling. The submitted samples are described as follows: Style #30252-0131- a two–piece pajama set consisting of a top constructed from 100% polyester knit fabric, and a bottom constructed from 100% cotton woven fabric. The top of Style 30252-0131 features a v-neckline, long sleeves, slits and both sides, an embroidered cat design at the chest area, and a hemmed bottom. The pull-on bottoms feature an elasticized waist with a drawstring, side seam pockets, and hemmed leg openings. The pajamas consist of knit and woven fabric and are therefore considered a composite good. GRI 3(b) states that the classification of composite goods is determined by the component which imparts the essential character to the item. In the case of pajamas, Customs has determined that each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which 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 the pajamas are classified.  Style #30252-0135- a two–piece pajama set consisting of a top constructed from 100% polyester knit fabric, and a bottom constructed from 100% cotton knit fabric. The top of Style 30252-0135 features a shirt-style collar, a partial front opening with a zipper closure, slits at both sides, an embroidered angel design at the left chest area, long sleeves, and a hemmed bottom. The pull-on bottoms feature a partial elasticized waist with a drawstring, an all-over screen-printed angel design, and hemmed leg openings. As with style 30252-0131, this style also consists of two different fabrics – knit cotton and knit polyester, thus the pajamas are considered a composite good. GRI 3(b) states that the classification of composite goods is determined by the component which imparts the essential character to the item. In the case of pajamas, Customs has determined that each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108.31 and 6108.32, and heading 6108.32 HTS, appears last in numerical order, that is the heading under which the pajamas are classified. We are returning your samples as you requested. The applicable subheading for Style 30252-0131, will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's nightdresses and pajamas, of cotton, other, women’s. The rate of duty will be 9% ad valorem. Style 30252-0131 falls within textile category designation 351. Based upon international textile trade agreements this category, from China is subject to quota restraints, and visa requirements. The applicable subheading for Style 30252-0135, will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightgown of man-made fibers, women’s. The rate of duty will be 16.1% ad valorem. Style 30252-0135 falls within textile category designation 651. Based upon international textile trade agreements this category, from China is subject to quota restraints, and visa requirements. 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