The tariff classification of women’s knit and woven pajamas from El Salvador

NY J85904 July 17, 2003 CLA2-RR:NC:N3:360 J85904 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Fifi Pudjijanto Import Compliance Manager GAP Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of women’s knit and woven pajamas from El Salvador Dear Ms. Pudjijanto: In your letter dated June 27, 2003, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Styles 211402 (dot), 211485 (stripe) and 215576 (patchwork) are women’s pajama sets consisting of knit and woven components. The styles are identical in styling but differ in pattern and color. The sleeveless pajama tops are made from 96% cotton and 4% spandex knitted lightweight jersey fabric. The tops are cut straight across the top rear edge from side seam to side seam, and feature adjustable spaghetti straps and v-shaped front necklines. The garments reach from the neck to the vicinity of the waist and have lettuce edging. The pull-on pajama bottoms are made from 100% cotton woven flannel fabric and are color coordinated with the top. The bottoms extend from the waist to the ankles and feature a covered elasticized waist with a drawstring, a rear patch pocket and a hemmed bottom. You have indicated that these styles will be produced, imported and sold at retail as a set. Based on the appearance of the style, and the marketing information provided, the items are considered sleepwear. 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 is 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 the three styles will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’…nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton. The rate of duty will be 9 percent ad valorem. All three styles fall within textile category designation 351. Based upon international textile trade agreements products of El Salvador are not 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 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