The tariff classification of women’s pajamas from China

N053944 March 16, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Zoey Yang Avon Products Inc 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of women’s pajamas from China Dear Ms. Yang: In your letter dated March 5, 2009, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style 1088478, is a pair of women’s pajamas. The pajama top is constructed from 100% cotton knit fabric and the pajama bottom is constructed from 100% cotton woven fabric. The pullover pajama top features adjustable spaghetti straps, a v- neckline and elastic centered under the bust line. The top back edge is cut straight across from side seam to side seam. The pajama bottom features an elasticized waist and short loose fitting legs. The pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be 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 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 the style 1088478 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. 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/. 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