The tariff classification of women’s pajamas from Macau

NY L82955 February 16, 2005 CLA-2-62:RR:NC:N3:360 L82955 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s pajamas from Macau Dear Ms. Fox: In your letter dated January 20, 2005, on behalf of Sugartown Worldwide, Inc., you requested a classification ruling. The submitted samples will be returned as requested. Style 62537 is a women’s pajama set consisting of knit and woven components. The knitted top is made from 96% cotton and 4% spandex. The woven bottom is made from 100% cotton. The pullover top features short sleeves, a breast pocket, a rounded neckline and a hemmed bottom. The short bottom features a fully elasticized waistband with an adjustable ribbon drawstring and a two-button fly. Style 62536 is a women’s pajama set consisting of knit and woven components. The knitted top is made from 96% cotton and 4% spandex. The woven bottom is made from 100% cotton. The top is tank styled with contrasting colored adjustable spaghetti straps, a shelf bra and a hemmed bottom. The bottom extends to the ankles and features a rear elasticized waistband, an adjustable ribbon drawstring in the front, a four- button fly and two front pockets. Based on the appearance of the garments and the manner in which they will be marketed and sold, these styles 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 these styles will be classified. The applicable subheading for both styles 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 duty rate will be 8.9 percent ad valorem. Both styles fall within textile category designation 351. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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