The tariff classification of women's sleepwear from Indonesia

NY J83236 April 23, 2003 CLA-2-62:RR:NC:N3:360 J83236 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6208.91.3010 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of women's sleepwear from Indonesia Dear Ms. Greener: In your letter dated April 7, 2003, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover. Item number 045-1065 (petite) is a woman’s pajama pant constructed from 100 percent cotton flannel woven fabric. The garment features an elasticized drawstring waist, long legs with a scalloped bottom. This garment will also be imported in the following size ranges and item numbers: regular (045-1066), tall sizes (045-1067) and plus (045-1068). Item number 045-1073 (petite) is a woman’s pajama top constructed from 100 percent cotton flannel woven fabric. The garment features long sleeves, a collar with scalloped edge, one chest pocket, side vents and a full front opening secured by six buttons. This garment will also be imported in the following size ranges and item numbers: regular (045-1074), tall sizes (045-1075) and plus (045-1076). You have indicated that the garments will contain an “Eddie Bauer Sleepwear” label and will be displayed in the sleepwear section of your catalog. Based upon the appearance of the garments and the manner in which they will marketed and sold, we agree that the garments fall under the heading for sleepwear. The submitted separates are of identical prints, however you have indicated that they will not be sold as a set and have been ordered in different units. Further, you have stated that the garments will also be sold with color coordinated knit tops as part of a mix and match collection. However, you have not indicated how they will be imported. When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops and bottoms will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: of cotton. The rate of duty will be 11.3 percent ad valorem. When imported together in shipments containing equal number (pairs) of matching 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’ pajamas, of cotton. The rate of duty will be 9 percent ad valorem. The pajama tops and bottoms, when imported separately or without a matching component, fall within textile category designation 352; the pajama tops and bottoms, when imported in equal numbers, fall within textile category designation 351. Based upon international textile trade agreements products of Indonesia are currently subject to quota restraints 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 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