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NY C81460




November 21, 1997

CLA-2-62:RR:NC:TA:360 C81460

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0010; 6208.91.3010; 6108.31.0010

Ms. Michele R. Markowitz
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of women's sleepwear from India

Dear Ms. Markowitz:

In your letter dated November 6, 1997, you requested a classification ruling on behalf of Richard Leeds International, Inc. The samples submitted with your request will be returned to you under separate cover.

Four groupings of woven garments, styles 3256, 3258, 3266 and 3268, which you claim to be sleepwear, were submitted with your request. You have presented evidence that all of the styles have been designed, and will be marketed and sold at retail as sleepwear garments. In addition, you state that all of these garments will be imported and sold with a "True Colors (For Sleeping)" label and hangtag.

Style 3256 is a nightgown constructed from 100 percent cotton woven fabric. The sleeveless gown features a round neckline, shoulder straps approximately 1 inch wide, a self fabric bow and embroidered flowers on the bodice. The neckline and arm openings have a crocheted trim.

Style 3258 consists of an sleepwear top and matching bottom constructed from 100 percent cotton woven fabric. The sleeveless upper body garment features a round neckline, shoulder straps approximately 1 1/4 inch wide, a self fabric bow, embroidered flowers on the bodice and a full front opening secured by four buttons. The neckline and arm openings have a crocheted trim.

The bottom features short legs and an elasticized waist.

You state that the components of style 3258, although designated under one style number, will be imported separately even though they are destined to be combined for sale as a two-piece pajama after importation into the United States. When imported separately (shipments of only tops or only bottoms) sleepwear separates cannot be classified as pajamas because they fail to meet the common and commercially understood definition of pajamas in their condition as imported. In their imported condition, the garments are separately classifiable under subheading 6208.91, HTS. Please note that if the top and bottom are imported together in equal numbers and matching sizes, they will be classified as pajamas under subheading 6208.21, HTS.

Style 3266 is a nightgown constructed from 100 percent cotton knit fabric. The garment features a round neckline, a woven bow at the neck, embroidery and appliques on the bodice and shoulder straps the are approximately 1 inch wide. The garment has scalloped edging at the bottom and crocheted trim around the neckline and arm openings.

Style 3268 is a two-piece pajama set consisting of a pajama top constructed from 100 percent cotton knit fabric and a bottom constructed from 100 percent cotton woven fabric. The sleeveless pajama top features a round neckline, shoulder straps approximately 1 1/2 inches wide, a full front opening secured by four buttons, a woven bow at the neckline and appliques and embroidery on the bodice. The garment has scalloped edging at the bottom and a crocheted trim around the arm openings and neckline. The bottom features short legs and an elasticized waist.

Because the pajamas consist of knit and woven fabric components, Customs must determine which component imparts the essential character to the composite good. In order for garments to be pajamas, there must be a top garment and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is equally important to the creation of the whole, i.e., the pajamas. 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, based upon the knit cotton top, or 6208, HTS, based upon the woven cotton bottoms, and heading 6208, HTS, appears last in numerical order, that is the heading under which the pajamas are classified.

The applicable subheading for style 3256 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: with two or more colors in the warp and/or the filling. The duty rate will be 9.3 percent ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for each top and bottom of style 3258 will be 6208.91.3010, 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: other: of cotton: other: women's. The duty rate will be 11.7 percent ad valorem.

The applicable subheading for style 3266 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton: women's. The duty rate will be 8.8 percent ad valorem.

The applicable subheading for style 3268 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: with two or more colors in the warp and/or the filling. The duty rate will be 9.3 percent ad valorem.

Styles 3256, 3266 and 3268 fall within textile category designation 351 and the components comprising style 3258 fall within textile category 352. Based upon international textile trade agreements products of India are subject to a visa requirement and 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. 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 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 Patricia Schiazzano at (212) 466-5866.

Sincerely,

Robert B. Swierupski
Director,

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