The tariff classification of a woman’s sleep bottom from Vietnam.

NY L83488 April 13, 2005 CLA-2-61:RR:NC:WA:361 NY L83488 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Lisa York Target Customs Brokers, Inc. 33 South 6th Street Mail Stop-3315 Minneapolis, MN 55402 RE: The tariff classification of a woman’s sleep bottom from Vietnam. Dear Ms. York: In your letter dated March 18, 2005, you requested a classification ruling. The submitted sample, Style 124285, is a woman’s sleep bottom constructed from 100% polyester knit fabric. The garment features a wide elasticized waistband with a drawstring, and hemmed leg openings. Based on its appearance, as well as the supporting merchandising information submitted, the garment, Style 124285, is considered sleepwear. We are returning your sample as you requested. The applicable subheading for the sleep bottom, Style 124285, will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of man-made fibers, other, women's. The rate of duty will be 16% ad valorem. Style 124285 falls within textile category designation 650. 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. In your letter you referred to the submitted garment as a sleep bottom. You have not indicated if you will also be importing a matching sleepwear top. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.  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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division