The tariff classification of two women’s three piece pajama sets

N211736 April 3, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010, 6208.91.3010 Ms. Krista Engebregtsen Kohl’s Department Stores N56 W 17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of two women’s three piece pajama sets Dear Ms. Engebregtsen: In your letter dated March 26, 2012 you requested a tariff classification ruling. The submitted sample, Style SO42800, is a three piece pajama set consisting of a sleep shirt, pants and shorts. The top is constructed from 60 percent cotton and 40 percent polyester knit fabric. The solid color sleep shirt features long sleeves with a ribbed knit cuff; a scooped neckline; and a curved, hemmed bottom. The matching bottom is a pair of sleep shorts constructed from 100 percent cotton knit fabric. The solid color shorts feature a wide, elasticized waistband; a faux fly with three buttons; and hemmed leg openings. The sleep pants are constructed from 100 percent cotton woven fabric. The sleep pants feature a wide, elasticized waistband with a draw cord; an all over plaid design; and hemmed leg openings. The submitted sample, Style SO42801, is a three piece pajama set consisting of a sleep shirt, pants and shorts. The top is constructed from 60 percent cotton and 40 percent polyester knit fabric. The solid color sleep shirt features long sleeves with a ribbed knit cuff; a scooped neckline; and a curved, hemmed bottom. The matching bottom is a pair of sleep pants constructed from 100 percent cotton knit fabric. The solid color pants feature a wide, elasticized waistband with a draw cord; and hemmed leg openings. The sleep shorts are constructed from 100 percent cotton woven fabric. The sleep shorts feature a wide, elasticized waistband; a faux fly with three buttons; an all over print design; and hemmed leg openings. For classification purposes, the sleep top and one pajama bottom will be classified as pajamas and the extra pajama bottom will be classified as a sleepwear separate. It is Customs position based on prior rulings (see HQ 956505 of 10/12/1994) that pajamas consists of two pieces: one pajama top and one pajama bottom. In this case, the knitted pajama top and one pair of pajama bottoms will be considered the pajama set. Since this pajama style consist of two bottom pieces, the third garment, one pair of sleep bottoms cannot be classified as part of a pajama set with the other two garments. This piece will be classified as a sleep separate. We are returning your samples as requested. The applicable subheading for the top and shorts, style SO42800, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% ad valorem. The applicable subheading for the pants, style SO42800, will be 6208.91.3010, 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: Other: Of cotton: Other: Women’s. The rate of duty will be 11.2 percent ad valorem. The applicable subheading for the top and pants, style SO42801, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% ad valorem. The applicable subheading for the shorts, style SO42801, will be 6208.91.3010, 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: Other: Of cotton: Other: Women’s. The rate of duty 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/. 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