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NY K84072





March 30, 2004
CLA-2-62:RR:NC:WA:355 K84072

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.11.0000; 6207.21.0010; 6207.91.3010

Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595

RE: The tariff classification of men’s woven sleepwear, pajamas and underwear from Macao

Dear Ms. Malina:

In your letter dated March 8, 2004, you requested a classification ruling.

You submitted three garments which you request be returned. The first garment is a pair of men’s pants, made of 100% woven cotton flannel fabric. The pull-on garment features an elasticized waistband. It does not have a fly nor does it have any pockets. It is identified as style 74465. You state that this garment is intended to be sold as part of an offering of mix and match pajamas separates.

Style 93435 is a man’s shirt, made of 100% woven cotton flannel fabric. The pajama styled shirt features a notched collar, a full front left over right front opening secured by four over-sized buttons, long sleeves with deep hems, a patch pocket on the left chest and self fabric piping edging the cuffs of the hemmed sleeves and the entire front opening, including the collar, of the shirt. This garment is also intended to be sold as part of a mix and match selection of pajama separates.

Style 92743 is described as men’s flannel boxers. Made of 100% woven cotton flannel fabric, the boxers feature an elasticized waistband and an unsecured front fly.

In a subsequent telephone conversation you stated that although the tops and bottoms are part of a mix and match selection, the colorways for both the tops and bottoms are comprised of only plaid designs. The “mixing/matching” will be for size rather than color combinations. Generally, more bottoms than tops will be purchased, and each garment type (i.e., top or bottom), will have a separate purchase order.

There are three classification issues involved: What is the classification of the boxers; whether the mix and match components (the shirt tops and pant bottoms) are classifiable as pajamas under heading 6207, Harmonized Tariff Schedule of the United States (HTS), and how the “extra” pieces of shirt tops and pant bottoms are classified.

Customs has determined that individual components of a pajama set standing alone are not considered to be pajamas for tariff purposes. However, based upon their condition at the time of importation, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas under heading 6207, HTS. 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. Accordingly, if a shipment consists of extra pieces, those extra pieces may not be classified as pajamas but may still be classifiable in headings 6207, HTS, as articles similar to the articles specifically named in the heading.

The applicable subheading for style 74465, pajama pants, will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Sleepwear. The duty rate will be 6.1% ad valorem.

The applicable subheading for style 93435, pajama tops, will be 6207.91.3010, HTS, which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other: Sleepwear. The duty rate will be 6.1% ad valorem.

The applicable subheading for equal numbers of styles 74465 and 93435 shipped in matching quantities will be 6207.21.0010, HTS, which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Nightshirts and pajamas: Of cotton: with two or more colors in the warp and/or the filling: Men’s. The duty rate will be 8.9% ad valorem. The applicable subheading for style 92743, flannel boxers, will be 6207.11.0000, HTS, which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Underpants and briefs: Of cotton. The duty rate will be 6.1% ad valorem.

Styles 74465 and 93435, whether they are classified as separates or as pajamas, fall within textile category designation 351. Based upon international textile trade agreements products of Macao are subject to quota and the requirement of a visa.

Style 92743 falls within textile category designation 352. Based upon international textile trade agreements products of Macao are not subject to quota, but do require 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 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.

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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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