The tariff classification of women’s knit and woven pajamas from Indonesia and the Philippines

NY K87893 July 28, 2004 CLA2-RR:NC:N3:360 K87893 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 Indonesia and the Philippines Dear Ms. Pudjijanto: In your letter dated July 19, 2004, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 268304 is a women’s two piece flannel pajama set made from 100 percent cotton woven printed fabric. The pajama top features a notched collar, a full front opening with a five-button closure, long sleeves with hemmed cuffs, a chest pocket and a hemmed bottom. The pajama bottom extends from the waist to the ankles and features a covered elastic waistband with a drawstring, a three button functional fly and a back pocket. Style 268306 is a women’s pajama set consisting of knit and woven components. The sleeveless pajama top is made from 100 percent cotton rib knit fabric. The tank top is cut straight across the rear edge from side seam to side seam and extends from the neck to the vicinity of the waist. The top features spaghetti straps, approximately ¼ inch wide, a v-shaped front neckline with a small satin bow, a hemmed bottom and elastic picot edging around the neckline and the armholes which form the shoulder straps. The pull-on pajama bottom is made from 100 percent cotton woven printed flannel fabric and is 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. Style 268308 is a women’s pajama set consisting of knit and woven components. The long sleeved pajama top is made from 100 percent cotton rib knit fabric. The top from the neck to the vicinity of the waist and features a v-shaped front neckline with a small satin bow, a hemmed bottom and elastic picot edging around the neckline and the sleeves. The pull-on pajama bottom is made from 100 percent cotton woven printed flannel fabric and is 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. Style 268966 is a women’s pajama set consisting of knit and woven components. The sleeveless pajama top is made from 100 percent cotton rib knit fabric. The tank top is cut straight across the rear edge from side seam to side seam and extends from the neck to the vicinity of the waist. The top features spaghetti straps, approximately ¼ inch wide, a v-shaped front neckline with a small satin bow, a hemmed bottom and elastic picot edging around the neckline and the armholes which form the shoulder straps. The pull-on pajama bottom is made from 100 percent cotton woven printed poplin fabric and is 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 for styles 268306,268308 and 268966 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 four 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 four styles fall within textile category designation 351. Based upon international textile trade agreements products of Indonesia and the Philippines are 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