The tariff classification of women's pajamas from Sri Lanka

NY J88047 September 5, 2003 CLA-2-62:RR:NC:N3:360 J88047 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Krisanne Stecklair Mothers Work, Inc. 456 North Fifth Street Philadelphia, Pa, 19123 RE: The tariff classification of women's pajamas from Sri Lanka Dear Ms. Stecklair: In your letter dated August 13, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 93725 is a pair of women’s nursing pajamas consisting of knitted and woven components. The pajama top is constructed from 100 percent cotton knitted fabric. The solid colored pullover is color coordinated with the bottoms and features short sleeves with lettuce edging, a cross-over v-shaped neckline, embroidery and a hemmed bottom. The woven pajama bottom is constructed from 100 percent cotton printed fabric. The pants extend to the ankles and feature a fully elasticized waistband with a drawstring. You have indicated that the pajama tops and bottoms will be imported and sold as a set. Based upon the appearance of the garments, and the information you have provided, the garments are considered pajamas. Because the pajamas constitute a composite good consisting of both knitted 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 pajama set will be classified. The applicable subheading for style 93727 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. Style 93725 falls within textile category designation 351. Based upon international textile trade agreements products of Sri Lanka 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 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