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NY I89884




February 13, 2003

CLA-2-62:RR:NC:N3:360 I89884

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0010; 6208.21.0020; 6208.22.0000

Ms. Barbara Clausen
FedEx Trade Networks
Transport & Brokerage, Inc.
205 West Service Road
Champlain, NY 12919

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

Dear Ms. Clausen:

In your letter dated January 13, 2003, you requested a tariff classification ruling on behalf of La Senza Distribution, Inc. The samples submitted with your request will be returned to you under separate cover.

Style 30410-0104 is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 92 percent polyester and 8 percent spandex knit fabric. The pajama bottom is constructed from 100 percent polyester woven fabric. The pajama top features a modified V-neckline, adjustable spaghetti straps and sewn in bra cups. The pajama bottom features a partially elasticized drawstring waist and long hemmed legs.

Style 30443-0051 is a pair of women’s pajamas composed of knit and woven fabric. The pajama top is constructed from 100 percent cotton knit and the pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top features long sleeves, a round neckline and a scalloped hem. The sleeves and neckline have decorative stitching. The bodice is embellished with embroidery and appliques. The pajama bottom features a partially elasticized drawstring waist, one rear pocket and long hemmed legs.

Style 30406-0271/30406-0273 is a woman’s pajama set composed of knit and woven components. The pajama top is constructed from 100 percent cotton woven fabric and the pajama bottom is constructed from 100 percent cotton knit fabric. The pajama top features long sleeves, a collar, one chest pocket, a full front opening secured by six buttons and a shirttail bottom. The pocket has an applique. The pajama bottom features an elasticized drawstring waist and long hemmed legs.

Style 30406-0292/30406-0288 is a women’s pajama set composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric. The pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top features a scooped neckline, a T-back and a shaped bottom. The pajama bottom features a partially elasticized drawstring waist, long hemmed legs and an applique on the upper front leg.

Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that 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 these styles will be classified

The applicable subheading for styles 30443-0051will be 6208.21.0020, 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: other. The rate of duty will be 9 percent ad valorem.

The applicable subheading for styles 30406-0271/30406-0273 and 30406-0292/30406-0288 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 rate of duty will be 9 percent ad valorem.

The applicable subheading for style 30410-0104 will be 6208.22.0020, 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 man-made fibers. The rate of duty will be 16.1 percent ad valorem.

The applicable subheading for 30406-0271/30406-0273 will be 6208.21.0020, 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: women’s. The rate of duty will be 9 percent ad valorem.

Styles 30443-0051, 30406-0271/30406-0273 and 30406-0292/30406-0288 fall within textile category designation 351; style 30410-0104 falls within textile category designation 651. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa.

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.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.

In your letter you made reference to importing sleepwear tops and bottoms in different sizes. Classification of goods is based upon their condition as imported. If imported in equal numbers of matching tops and bottoms in the same shipment, the classification, rate of duty and textile category designations remain as above. 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.

If, however, the tops and bottoms are imported separately, or in unequal numbers or sizes, they cannot be classified as pajamas in their condition as imported. If a shipment contains extra pieces of either component, those individual pieces may not be classified as pajamas. In these situations, the garments may still be classifiable in heading 6208, HTS, as articles similar to the articles specifically named in the heading. The rate of duty and the textile category designation will change however.

This ruling is based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.

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 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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