The tariff classification of women’s sleepwear from Sri Lanka

N202195 February 6, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030, 6108.91.0030, 6108.32.0010, 6108.31.0010 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of women’s sleepwear from Sri Lanka Dear Ms. Pudjijanto: In your letter dated January 26, 2012 you requested a classification ruling. The submitted sample, style 135223, is a woman’s sleep top constructed of 87% modal and 13% spandex knit fabric. The top features adjustable spaghetti straps; a shaped bust; a V-shaped front neckline with a decorative textile bow in the center; lace-like trim on the front neckline; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top matches the sleep bottom of style 135225. The submitted sample, style 135225, is a woman’s sleep bottom constructed of 87% modal and 13% spandex knit fabric. The hipster bottom features an elasticized top with lace-like trim; a small textile bow on the upper left side; and hemmed elasticized high cut leg openings with lace-like trim. The submitted sample, style 135237, is a woman’s sleep top constructed of 93% cotton and 7% spandex knit fabric. The top features adjustable spaghetti straps; a U-shaped front neckline; a partial front opening with a three button closure; lace-like trim on the front neckline; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top matches the sleep bottom of style 135248. The submitted sample, style 135248, is a woman’s sleep bottom constructed of 93% cotton and 7% spandex knit fabric. The hipster bottom features a wide elasticized waistband with an opening and two button closure; lace-like trim on the bottom of the waistband; and hemmed leg openings. Based on their appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. Customs has determined that individual components of a pajama set standing alone are not considered to be pajamas for tariff purposes. However, based upon their condition at the time of importation, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas under heading 6108, HTSUSA, if knit, or heading 6208, HTSUSA if woven. Please note, that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. We are returning your samples as you requested. When the tops and bottoms of styles 135223 and 135225 are imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers. The duty rate will be 16% ad valorem. When imported separately, or when imported without a matching component, the applicable subheading for styles 135223 and 135225 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem. When the tops and bottoms of styles 135237 and 135248 are imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.5 % ad valorem. When imported separately, or when imported without a matching component, the applicable subheading for styles 135237 and 135248 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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, Thomas J. Russo Director National Commodity Specialist Division