The tariff classification of women’s pajamas from Pakistan

NY K83524 March 24, 2004 CLA-2-62:RR:NC:N3:360 K83524 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Pilar Dorfman E. Besler & Company. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of women’s pajamas from Pakistan Dear Ms. Dorfman: In your letter dated February 16, 2003, on behalf of LTD Commodities LLC, you requested a classification ruling. The submitted sample will be returned to you as requested. Style VLF consists of a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 50 percent polyester and 50 percent cotton thermal knitted fabric. The pajama bottom is constructed from 100 percent cotton woven flannel fabric. The solid colored pullover is color coordinated with the pajama bottom and features long sleeves, a rounded neckline and a hemmed bottom. The pull-on pajama bottom features long, hemmed legs and a fully elasticized waistband. You have indicated that style VLF will be 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 pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered 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 this style will be classified. The applicable subheading for style LVF 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 8.9 percent ad valorem. Style LVF falls within textile category designation 351. Based upon international textile trade agreements products of Pakistan 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