The tariff classification of girls’ pajamas from El Salvador

NY L87468 September 19, 2005 CLA-2-61:RR:NC:TA:358 L87468 CATEGORY: Classification TARIFF NO.: 6108.31.0020 Miriam Espinoza Intradeco Apparel 9500 N.W. 108 Avenue Miami, FL 33178 RE: The tariff classification of girls’ pajamas from El Salvador Dear Ms. Espinoza: In your letter dated August 22, 2005, which was received by this office September 16, 2005, you requested a classification ruling. You have submitted two garments that are made of the same finely knitted 60% cotton, 40% polyester fabric. Both items have identical all-over screen-print designs. Style 13024 is a pair of trousers. It has an exposed, fully elasticized waistband and rib-knit ankle cuffs. Style 11139 is a long sleeve pullover. It has a round neckline and rib-knit sleeve cuffs. The samples are being returned to you. Although you suggested classification for both styles under HTS provisions for underwear, as we have advised you in telephone conversation, September 16, 2005, we find that the articles at issue are primarily worn in the United States as sleepwear and not as undergarments. The applicable subheading for styles 13024 and 11139 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…pajamas…knitted…of cotton, girls’. The duty rate will be 8.5 percent ad valorem. The pajamas 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. Nightwear for children in sizes 0–14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Please contact the CPSC regarding compliance. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division