The tariff classification of women's pajamas separates with carrying bags from China

NY J84147 June 26, 2003 CLA-2-62:RR:NC:N3:360 J84147 CATEGORY: Classification TARIFF NO.: 6208.91.3010, 6108.91.0030 Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of women's pajamas separates with carrying bags from China Dear Ms. Riggs: In your letter dated May 16, 2003, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 35103121 is a women’s woven pajama bottom made from 100% cotton flannel fabric. The garment extends to the ankles and features an elasticized waistband with a functional drawstring and a rear patch pocket. The drawstring is in a contrasting color as is the trim on the pocket and at the hem. Style 35103119 is a women’s knitted pajama top made from 100% cotton lightweight fabric. The pullover top features short sleeves, a jewel neck with embroidery and a small bow at the center, and a hemmed bottom. Style 35103120 is a women’s knitted pajama top made from 100% cotton lightweight fabric. The pullover top features long sleeves, a v-neck with edging and a small bow at the center, and a hemmed bottom. You have indicated that the submitted styles are part of a mix and match sleepwear collection that will be displayed in your catalog and sold in retail stores. Based on appearance, and the merchandising information you provided, the garments are considered sleepwear. You have also stated that the pajama tops will be imported in, and sold with an organza gift bag. The carrying bag is approximately 10 inches wide by 15 inches high and features a contrasting colored ribbon. The pajama tops and carrying bag are considered composite goods in accordance with General Rules of Interpretation 3(b). The essential character is provided by the garment, therefore, the pajama tops and the carrying bags will be classified under the HTS number for the pajama tops. The applicable subheading for style 35103121, imported separately, will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven…pajamas and similar articles of cotton, other, women’s. The duty rate will be 11.3 percent ad valorem. The applicable subheading for styles 35103119 and 35103120, imported separately, will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of cotton, other, women’s. The rate of duty will be 8.6% ad valorem. Style 35103121 falls within textile category designation 352; styles 35103119 and 35103120 fall within textile category designation 350. Based upon international textile trade agreements, category 352, from China is 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. In your letter you have indicated that the separates will be sold s part of a mix and match marketing strategy. You have not indicated, however, whether the tops and bottoms will be imported separately or with matching components. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term “matching”, Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2 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