The tariff classification of women’s pajama separates from Vietnam

N035109 August 8, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.91.3010; 6208.21.0010 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of women’s pajama separates from Vietnam Dear Ms. Greener: In your letter dated July 31, 2008, you requested a classification ruling. The submitted samples will be returned to you as requested. Item # 045-2073 (regular) is a woman’s pajama bottom constructed from 100 percent cotton woven yarn dyed fabric. The garment features an elasticized drawstring waist and long legs with cuffs. This garment will also be imported in petite, tall and plus sizes under item numbers 045-2074, 045-2075 and 045-2076. Item # 045-2065 (regular) is a woman’s pajama top constructed from 100 percent cotton woven yarn dyed fabric. The garment features a notched collar, long sleeves with cuffs, one chest pocket, side vents, a full front opening secured by five buttons and a straight hemmed bottom. This garment will also be imported in petite, tall and plus sizes under item numbers 045-2066, 045-2067 and 045-2068. Item # 045-2089 (regular) is a woman’s pajama bottom constructed from 100 percent cotton woven yarn dyed fabric. The garment is identical in styling to item # 045-2073. This garment will also be imported in petite, tall and plus sizes under item numbers 045-2090, 045-2091 and 045-2092. You have indicated that these garments will be sold as part of a “mix and match” sleepwear group. Based upon the appearance of the garments and the information you have provided, the garments are considered sleepwear. When imported separately, or when imported without a matching component, the applicable subheading for the pajama bottom and pajama top will be 6208.91.3010, Harmonized tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The duty rate will be 11.2 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/. When imported together in shipments containing an equal number (pairs) of matching pajama tops and bottoms, the applicable subheading will be 6208.21.0010, Harmonized tariff Schedule of the United States (HTS), 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: with two or more colors in the warp and/or the filling. The duty rate will be 8.9 percent ad valorem. The pajama bottoms and pajama top when imported separately or without a matching component will fall within textile category designation 352; the pajama bottoms and pajama top when imported in equal numbers (pairs) with a matching component will fall within textile category designation 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division