The tariff classification of a woman’s pajama set from China.

N125864 October 29, 2010 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Ms. Kathleen Root Barthco Trade Services Barthco, Division of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s pajama set from China. Dear Ms. Root: In your letter dated September 30, 2010, on behalf of your client Thoughts Embellished Inc., you requested a classification ruling for a woman’s pajama set. The submitted sample, Style A210802, is a woman’s knit pajama set. The set is composed of a top and pants. The pullover style top of Style A210802 is constructed from 100% cotton interlock knit fabric and features a modified U-shaped neckline in front, long sleeves with hemmed cuffs, a sewn-on textile patch with spangles on the front panel, slits at both sides, and a hemmed bottom. The pajama bottom of Style A210802 is constructed from 100% cotton yarn dyed woven fabric. The garment features an elasticized waistband, and long hemmed leg openings with side slits. Based on the appearance of the garments and the merchandising information that you provided, the articles are considered sleepwear. Your samples are being returned as requested Because the knit pullover style top and woven pants are made up of both knit and woven fabric, the pajamas are considered a composite good, under the General Rules of Interpretation (GRI) 3. Since both the knit top and woven bottom are equally essential to the pajamas, they are classified under the heading that appears last, 6208, which is the heading for woven pajamas. The applicable subheading for Style A210802 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s….pajamas…and similar articles: Other:of cotton:Other, women’s. The rate of duty will be 11.2 % 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division