The tariff classification of women’s pajama tops from China.

NY K80243 November 25, 2003 CLA-2-61:RR:NC:WA:361 NY K80243 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Jeannine Greener – Import Specialist Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of women’s pajama tops from China. Dear Ms. Greener: In your letter dated October 29, 2003, you requested a classification ruling for two women’s pajama tops. The submitted samples are described as follows: 1. A woman’s tank style pajama top will be imported under Style #045-1240 (regular size), Style #045-1241 (petite size), Style #045-1242 (tall size) and Style #045-1243 (plus size). The tank style garment is constructed from 100% cotton knit fabric and features a modified U-shaped neckline in front and back, spaghetti straps, and a hemmed bottom. 2. A woman’s pullover style pajama top will be imported under Style #045-1248 (regular size), Style #045-1249 (petite size), Style #045-1250 (tall size) and Style #045-1251 (plus size). The pullover style garment is constructed from 100% cotton knit fabric and features a scooped neckline, short sleeves, and a hemmed bottom. You have indicated that the pajama tops will be sold as part of a “mix and match” sleepwear group. Based on appearance, and the merchandising information you have provided, the garments are considered sleepwear. We are returning your samples as you requested. The applicable subheading for the pajama top 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. The rate of duty will be 8.6% ad valorem. The pajama top falls within the textile category designation 350. Based upon international textile trade agreements, category 350 from China is not subject to visa requirements nor quota restraints. 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 of the U.S. Customs Service, 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. In your letter you made reference to knitted sleepwear tops. You have not indicated if the tops will be imported separately or if you intend to import these garments with matching sleep bottoms. 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 the 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 19CFR 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division