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NY 808232




April 21, 1995

CLA-2-62:S:N:N5:360 808232

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0010

Ms. Gayle E. Williams
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, Il 60179

RE: The tariff classification of women's pajamas from United Arab Emirates

Dear Ms. Williams:

In your letter dated March 21, 1995, you requested a classification ruling. The samples submitted with your request will be returned under separate cover.

The submitted samples, styles 59806/07 and 59810/11, are women's two-piece coordinated pajama sets. The components are constructed from 100% cotton yarn dyed woven fabric (21x21/64x54) and 100% cotton jersey knitted fabric (180 gsm).

The top of syle 59806/07 features long sleeves, an attached drawstring hood, a full front opening secured by a six button front closure, a chest pocket and a curved bottom. The short, pull-on bottom features an elastic waist and straight hem leg openings. The front and back panels of the top consist of the woven fabric while the sleeves, hood and chest pocket are of the knitted fabric which matches the knitted fabric of the bottom.

The pullover top of style 59810/11 features long sleeves, a v-neck with a two button partial front opening, a chest pocket, and a shirtail hem bottom. The top is made from the knitted fabric with the exception of the woven flannel trim that matches the long pant that islocated on the sleeves, hem, pocket and partial opening. The pull-on pants feature an elastic waist and long hemmed leg openings. The pants consist of the woven fabric.

Because the garments consist of both knit and woven fabric we must determine which fabric imparts the essential character. Pajamas by definition must consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which the pajamas are classified.

The applicable subheading for styles 59806/07 and 59810/11 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton. The duty rate will be 9.4 percent ad valorem.

Styles 59806/07 and 59810/11 fall within textile category designation 351. Based upon international textile trade agreements products of the United Arab Emirates are subject to a visa requirement and to quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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