The tariff classification of women’s pajamas from China

NY M81556 April 13, 2006 CLA-2-62:RR:NC:N3:360 M81556 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Audrey Nielsen C.H. Robinson Worldwide, Inc. 4975 LaCross Road Suite 354 Charleston, SC 29406-6525 RE: The tariff classification of women’s pajamas from China Dear Ms. Nielsen: In your letter dated March 24, 2006, you requested a tariff classification ruling on behalf of Kayser-Roth Corporation. The submitted sample will be returned to you as requested. Style PJ20081 is a woman’s pajama set composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric and the pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top features a round neckline with scallop trim, long sleeves, a straight hemmed bottom and a screen print on the front panel. The pajama bottom features an elasticized drawstring waist and long hemmed legs. Based upon the appearance of the garments and the manner in which they will be marketed and sold, this style is considered sleepwear. Because 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 heading which merit equal consideration. As the pajamas may be classified under heading 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 PJ20081 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women’s. The duty rate will be 8.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style PJ20081 falls 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