The tariff classification of women's pajamas from Cambodia

NY J85518 June 19, 2003 CLA-2-62:RR:NC:N3:360 J85518 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Ms. Betty Coats Kmart Corporation Resource Center 300 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of women's pajamas from Cambodia Dear Ms. Coats: In your letter dated June 1, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 275126 is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 60 percent cotton and 40 percent polyester knit fabric. The pajama bottom is constructed from 100 percent polyester woven fabric. The pajama top features long sleeves, a V-neckline and a full front opening secured by five buttons. The sleeve edges, neckline, front opening and bottom are trimmed with lace. The pajama bottom features an elasticized waist and long hemmed legs with lace trim. Because the pajama components constitute a composite good consisting of both knit and woven fabric components, the fabric that imparts the essential character to the good must be determined. Pajamas by definition consist of two pieces: a top and a bottom garment. 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 these pajamas will be classified. The applicable subheading for style 275126 will be 6208.22.0000, 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 man-made fibers. The rate of duty will be 16.1 percent ad valorem. Style 275126 falls within textile category designation 651. Based upon international textile trade agreements products of Cambodia are currently 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 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. 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