The tariff classification of a woman’s pajama set from ChinaCorrection to Ruling Number N125864

N132615 December 8, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Kathleen Root Barthco Trade Services Barthco, Division of OHL 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a woman’s pajama set from China Correction to Ruling Number N125864 Dear Ms. Root: This replaces Ruling Number N125864, dated October 29, 2010, which covered style A210802. Because of a clerical error, the garments were classified as sleep separates instead of pajamas. A complete corrected ruling follows. 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. Your samples were returned as requested. 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 and features an elasticized waistband and long hemmed leg openings with side slits. Based upon the appearance of the garments and the merchandising information that you provided, the articles are considered sleepwear. Since the knit pullover style top and woven pants are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The pajamas will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the pajamas 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: nightdress and pajamas: of cotton: other: women’s. The rate of duty 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 the 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 Kimberly Rackett at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division