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NY E86672




October 27, 1999

CLA-2-61:RR:NC:WA:361 E86672

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010; 6108.91.0030

Ms. Alison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of four women’s knit garments from Korea.

Dear Ms. Baron:

In your letter dated August 25, 1999, you requested a classification ruling for a woman’s knit pajama top, two pajama bottoms, and a nightshirt on behalf of DKNY Underwear, a division of Wacoal America, Inc. The samples are being returned, as you requested.

All of the garments are constructed from 60% cotton, 40% polyester lightweight fabric.

Style 462082 is a woman’s sleeveless pajama top that features a rounded neckline with a narrow adjustable drawstring; capped armholes; and a hemmed bottom.

Style 416052 is a woman’s pajama short that features an elasticized waistband and hemmed leg openings.

Style 416053 is a woman’s pajama pant that features a partial elasticized waistband with a drawstring; and hemmed leg openings.

Style 413052 is a woman’s knee length nightshirt that features a rounded neckline with a narrow adjustable drawstring; capped armholes; and a hemmed bottom. The garment also has two narrow strips of fabric that may be tied at the waist.

You have indicated that although the pajama tops and bottoms will be sold as sleepwear separates at retail, they may be imported in equal quantities of matching tops and bottoms.

If imported in shipments containing equal numbers (pairs) of matching pajama tops and bottoms (styles 462082 and 416052 or 416053) the applicable subheading for the matching garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.8 percent ad valorem.

If imported separately, or when imported without a matching component, the applicable subheading for the pajama tops and bottoms (styles 462082, 416052, and 416053) will each be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of cotton. The rate of duty will be 8.8 percent ad valorem.

The applicable subheading for style 413052 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...nightdresses of cotton. The rate of duty will be 8.8 percent ad valorem.

If imported with equal numbers of matching pajama tops and bottoms, the pajamas (styles 462082 and 416052 or 416053) fall within the textile category designation 351; the pajama separates (styles 462082, 416052, and 416053) each fall within the textile category designation 350; style 413052 falls within textile category 351. Based on international textile trade agreements, garments imported from Korea are subject to a visa requirement and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski

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