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NY K81693




January 30, 2004
CLA-2-61:RR:NC:WA:361 NY K81693

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030; 6108.92.0030; 6108.32.0010

Ms. Betty Coats
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of women’s pajama separates from Taiwan.

Dear Ms. Coats:

In your letter dated May 19, 2003, you requested a classification ruling for five women’s garments.

The submitted samples are described as follows:

Style #607859 - a pair of women’s pajama bottoms (pants), constructed from 92% cotton, and 8% spandex knit fabric. The garment features an elasticized waistband, and leg openings finished with lace trim.

Style #607862- a woman’s pajama top constructed from 92% polyester and 8% spandex knit fabric. The garment features a V-neckline with lace trim, long sleeves with lace trim, slits at both sides, and a hemmed bottom.

Style #607861 - a woman’s pajama top (no sample provided) which you state is similar to Style #607862 with a minor difference in the length of the sleeves. The garment is constructed from 92% polyester and 8% spandex knit fabric and features a V-neckline with lace trim, short sleeves with lace trim, slits at both sides, and a hemmed bottom.

Style #607863 - a woman’s nightgown constructed from 92% polyester, and 8% spandex knit fabric. The sleeveless garment extends from the neck to the knee and features a V-neckline in front, elasticized adjustable spaghetti straps, and lace trim finishing the

Style #607850 - a woman’s pajama top constructed from 96% cotton, and 4% spandex rib knit fabric. The sleeveless garment features a modified U-shaped neckline, elasticized adjustable shoulder straps measuring approximately ½" in width, and a hemmed bottom.

Based on its appearance, these garments are considered sleepwear and classified in heading 6108.

We are returning your samples as you requested.

The applicable subheading for the pajama tops, Styles 607861, 607862, and 607859 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of man-made fibers, other, women’s. The rate of duty will be 16% ad valorem.

Styles 607861, 607862, and 607859 fall within textile category designation 650. Based upon international textile trade agreements, category 650 from Taiwan is not subject to quota restraints or visa restraints.

The applicable subheading for Style 607850 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit pajamasand similar articles:of cotton, other, other, women’s. The rate of duty will be 8.5 % ad valorem.

Style 607850 falls within textile category designation 350. Based upon international textile trade agreements, category 350 from Taiwan is not subject to quota restraints or visa requirements.

The applicable subheading for the nightgown, Style 607863, will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses, of man-made fibers, women’s. The rate of duty will be 16% ad valorem.

The nightgown, Style 607863 falls within textile category designation 651. Based upon international textile trade agreements this category, from Taiwan is subject to quota restraints and visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

You have not indicated if the bottoms and tops will be imported separately or if you intend to import these garments with matching parts. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. 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. This ruling is being issued 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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