The tariff classification of women's pajamas from Cambodia

NY J82089 April 15, 2003 CLA-2-62:RR:NC:N3:360 J82089 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6208.91.3010; 6108.92.0030 Ms. Nancy Moralez Prestige Global Co., Ltd. 1350 Broadway Suite 1505/6 New York, NY 10018 RE: The tariff classification of women's pajamas from Cambodia Dear Ms. Moralez: In your letter dated March 12, 2003, you requested a ruling on tariff classification. The submitted sample, style LH9002/LH9003, consists of women’s pajama components composed of knit and woven components. The pajama top is constructed from 100 percent polyester knit fleece and the pajama bottom is constructed from 100 percent cotton flannel woven fabric. The pajama top features long sleeves a V-neckline, a shirttail bottom and a full front opening secured by six buttons. The sleeve cuffs, neckline and front opening have piping of the same fabric as the pajama bottom. The pajama bottom features an elasticized drawstring waist and long hemmed legs. In a telephone conversation you have stated that the garments may be imported separately or as sets. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered 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 this style will be classified. When imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6208.21.0020, 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: nightdresses and pajamas: of cotton: other: women’s. The rate of duty will be 9 percent ad valorem. When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: women’s. The rate of duty will be 16.1 percent ad valorem. When imported separately, or when imported without a matching component, the applicable subheading for the pajama bottoms 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 11.3 percent ad valorem. The pajama tops and bottoms, when imported in equal quantities fall within textile category designation 351. The pajama tops when imported separately or without a matching component fall within textile category designation 650; the pajama bottoms when imported separately or without a matching component fall within textile category designation 352. Based upon international textile trade agreements products of Cambodia are currently not subject to quota restraints but are subject to 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 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.). 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