The tariff classification of sleepwear from Hong Kong and Macau

NY K89832 October 7, 2004 CLA-2-62:RR:NC:N3:360 K89832 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Robert T. Stack Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of sleepwear from Hong Kong and Macau Dear Mr. Stack: In your letter dated September 28, 2004, you requested a tariff classification ruling on behalf of Bentley Kids, LLC. The submitted sample will be returned as requested. Style G298APKS, (Bentley prototype BT5881) is a pajama set composed of knit and woven components. The pullover pajama top is constructed from 100 percent polyester jersey knitted fabric and features a rounded neck opening, long sleeves, a straight hemmed bottom, side seam ties and an appliqué on the front. The pajama bottom is constructed from 100 percent polyester woven printed fabric that complements the appliqué on the top. The bottoms extend to the ankles and feature an elasticized waist. You have indicated that the knit and woven components of this style will be packaged together, imported and sold together as a pajama set. Based on the appearance of the garments and the manner in which they will be marketed, we concur that the garments are classifiable as sleepwear. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and in this case 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 G298APKS will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’… nightdresses and pajamas: of man-made fibers. The rate of duty will be 16 percent ad valorem. Style G298APKS falls within textile category designation 651. Based upon international textile trade agreements products of Hong Kong are currently subject to quota restraints and the requirement of a visa while this category from Macau is subject to a visa requirement. 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