The tariff classification of women’s sleepwear from Peru

N244422 August 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030, 6108.32.0010 Mr. Steven Walsh WRZ, Inc. 4005 Northwest 114th Avenue, Suite 9 Doral, Florida 33178 RE: The tariff classification of women’s sleepwear from Peru Dear Mr. Walsh: In your letter dated July 17, 2013 you requested a classification ruling. The submitted sample, style VIO-108, is a woman’s sleep top. The sleeveless top is of pieced construction. The bust area and upper portion of the back is constructed from openwork fabric. The remainder of the garment is constructed from a jersey knit fabric. The garment features a V-shaped front neckline with a textile bow in the center; a shaped bust with a cup lining; adjustable elasticized spaghetti shoulder straps; an allover screen print design; and a hemmed bottom. The back extends straight across from side seam to side seam, exposing the upper portion of the back. The submitted sample, style CHR-204, is a woman’s sleep boxer short. The shorts feature an elasticized waistband with a draw cord; an allover screen print design; and leg openings finished with lace like trim. The submitted sample, style ZOE-313, is a woman’s nightdress constructed from a jersey knit fabric. The sleeveless garment features a V-shaped neckline constructed from openwork fabric; a textile bow in the center of the bust; a high rear neckline; piping below the bust; and a bottom finished with openwork trim. The garment extends below mid-thigh. The above three garments will be constructed of a blended knitted fabric. The fiber content will either be composed of 50% pima cotton and 50% modal or 48% pima cotton, 48% modal and 4% elastane. Garments which are claimed to be constructed from such blends are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification. Due to the fact that the knitted component of the garment might be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). If the garment is constructed of 50 percent cotton and 50 percent modal the garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. 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. On all future ruling requests please limit the request to five samples. We are returning your samples as you requested. When styles VIO-108 and CHR-204 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 VIO-108 and CHR-204 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. The applicable subheading for style ZOE-313 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. 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, Myles B. Harmon Acting Director National Commodity Specialist Division