The tariff classification of six women’s sleepwear garments from Sri Lanka

N247876 December 13, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.32.0010; 6108.92.0030; 6114.30.1020; 6110.20.2079 Ms. Sherri Desjardins UPS Trade Management Services, Inc. 600 Fritz Drive Coppell, TX 75019 RE: The tariff classification of six women’s sleepwear garments from Sri Lanka Dear Ms. Desjardins: In your letter dated November 7, 2013 you requested a tariff classification ruling on behalf of your client Courtauld’s Textiles America Inc. The submitted sample, Style number PP383, is a woman’s tank style sleep top constructed of 95 percent modal and 5 percent elastane rib knit fabric. The sleeveless garment features a scooped neckline; a racer back style; a sewn in bow with a “PP” logo attached in the rear top center neckline; shoulder straps measuring less than 2 inches in width; oversized armholes; a 3 ½ inch left breast pocket in contrasting fabric; a curved hemmed bottom that is slightly longer at the garment rear, with 3 inch lace-like inserts at the bottom of the side seams; matching contrasting fabric trim all around the neckline, armholes and hem line. The garment extends below the waist. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The submitted sample, Style number PP374, is a woman’s pullover style sleep top constructed of 95 percent modal and 5 percent elastane knit fabric. The loose fitting garment features a scooped neckline; mini rib trim along the neckline; short hemmed sleeves; a left front chest pocket embellished with decorative embroidered fabric and a “PP” metal logo charm sewn in; a sewn in bow with a “PP” logo attached in the rear top center neckline; a “PP” logo label sewn in at the rear bottom center of the hem; and a curved hemmed bottom that is slightly longer at the garment rear. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The submitted sample, Style number PP185, is a woman’s camisole style top constructed of 95 percent modal and 5 percent elastane knit fabric. The sleeveless garment features a deep V-neckline shaped neckline in front and is cut straight across the back from side seam to side seam; adjustable ¼ inch wide elasticized shoulder straps; a ¼ inch elastic under the bust area and continuing the entire back of the garment; embroidered breast cups with a sewn in overlay of lace like fabric in the breast area, continuing around the back area; a sewn in front center bow and a “PP” metal logo charm attached; and a metal “PP” metal logo charm sewn in at the front left hip area. The garment extends below the hip area and features a straight hemline. Based upon the design and construction of the garment it is not considered sleepwear. The garment is more specifically provided for in heading 6114 as a top. The submitted sample, Style number PP1103, is a pair of women’s sleep pants constructed of 95 percent modal and 5 percent elastane knit fabric. The loose fitting pull on pants feature a gathered 2 inch wide waistband that contains a three channel elastic in the upper and lower portions; a contrasting color flat ribbon drawstring with two metal “PP” logo end caps; a metal “PP” metal logo charm sewn in at the front left hip area; a small right rear contrasting color patch pocket with a sewn bow at the center top; and 2 ¾ inch elasticized ribbed cuffs at the leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The submitted sample, Style number PP294, is a pair of women’s sleep shorts constructed from 95 percent modal and 5 percent elastane knit fabric. The garment features a 1 ¼ inch wide elasticized waistband with an allover contrasting color print design; a contrasting color flat ribbon drawstring with two metal “PP” logo end caps attached; a metal “PP” metal logo charm sewn in at the front left hip area; 4 inch wide lace-like inserts at the bottom of each outer leg seam; a small right rear patch pocket with matching waistband fabric with a sewn in bow and a “PP” metal logo charm attached; and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. The submitted sample, Style number PP1113, is a woman’s “Embody” label pullover that is constructed from 85 percent cotton and 15 percent cashmere jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a piece constructed hood with a tightening at the front neckline; long sleeves with rib knit endings; a kangaroo pocket on the lower front panel; and a straight rib knit garment bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6108.31.0010. It is noted that style PP1113 has a closure at the neckline. Style number PP1113 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment of 6110. 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. Accordingly, if a shipment consists of extra pieces, in this case of bottoms, those extra pieces may not be classified as pajamas but may still be classifiable in headings 6208, HTS, as articles similar to the articles specifically named in the heading.   In the future, please limit your ruling request to five garments or less. We are returning your samples and catalog as you requested. The applicable subheading for styles PP383, PP374, PP1103 and PP294 when imported in equal quantities with matching components 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. The applicable subheading for style numbers PP383, PP374, PP1103 and PP294 when not imported in equal quantities or with matching components 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 number PP185 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style PP1113 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division