The tariff classification of women’s pajamas from Malaysia

NY K80423 November 26, 2003 CLA-2-62:RR:NC:N3:360 K80423 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Wing Leung Import Manager Dress Barn 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of women’s pajamas from Malaysia Dear Ms. Leung: In your letter dated October 22, 2003 you requested a classification ruling. The submitted sample, style 1001, is a pair of women’s pajamas consisting of knitted and woven components. The pajama top is made from 100% cotton knitted fabric and the bottom is made from 100% cotton yarn dyed woven fabric. The pullover top features short sleeves, a scoop neck with a v cutout, and a hemmed bottom. There is a piece of woven fabric sewn into the back of the neck that matches the fabric of the bottom. The pajama pants extend to the ankles and feature a covered elasticized waistband with a functional drawstring. You have indicated that this style 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 knitted 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 style 1001 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 9 percent ad valorem. Style 1001 falls within textile category designation 351. Based upon international textile trade agreements products of Malaysia are 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. 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