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NY K87384




July 19, 2004
CLA-2-61:RR:NC:WA:361 NY K87384

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010; 6108.91.0030; 6208.21.0020; 6208.91.3010

Ms. Allison Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of women’s pajama sets and separates from China.

Dear Ms. Baron:

In your letter dated June 28, 2004, on behalf of your client GMA Accessories, Inc., you requested a classification ruling for several women’s sleepwear items. We are returning your samples, as you requested.

Style PJ-156 is a women’s woven pajama set made from 100 percent cotton flannel fabric. The pajama top has a notched collar, long sleeves, a full front opening with button closure, and a hemmed bottom with side slits. The pajama bottoms (pants) have an elasticized waistband with a drawstring and hemmed leg openings. The pajamas will also be imported under style numbers PJ-183 and PJ-184 representing different prints.

Style PJ-150 is a women’s pajama set made from 100 percent cotton rib knit fabric. The pajama top is a sleeveless pullover with a rounded, capped neckline, capped armholes, and a plain, hemmed bottom. The pajama bottoms (pants) have an elasticized waistband with a drawstring and hemmed leg openings. The pajamas will also be imported under style number PJ-151 representing a different print.

Style PJ-194 is a woman’s sleep shirt made from 100 percent cotton rib knit fabric. The sleep shirt extends approximately to mid thigh and has a rounded, capped neckline, long raglan sleeves, and a plain, hemmed bottom. The sleep shirt will also be imported under style number PJ-181 and PJ-152 representing different prints.

You have referred to the submitted garments as sleepwear. Based on the appearance of the garments themselves, as well as the supporting marketing information provided, the garments are considered sleepwear. You have also indicated that the garments may be imported either in matching sets, or with additional pieces of either tops or bottoms. Under such circumstances, different classifications may apply. These are indicated below.

When imported in equal quantities of matching garments, the applicable subheading for styles PJ-156, PJ-183 and PJ-184 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's pajamas of cotton. The rate of duty will be 8.9% ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for the separate components (tops and/or bottoms) of styles PJ-156, PJ-183 and PJ-184 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...pajamasand similar articles of cotton. The rate of duty will be 11.2 percent ad valorem.

When imported in equal quantities of matching garments, the applicable subheading for the sets consisting of styles PJ-150 and PJ-151 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 8.5% ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for the separate components (tops and/or bottoms) of styles PJ-150 and PJ-151 will 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 8.5 percent ad valorem.

The applicable subheading for styles PJ-194, PJ-181 and PJ-152 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 8.5% ad valorem.

Styles PJ-194, PJ-181 and PJ-152 as well as styles PJ-156, PJ-183, PJ-184, PJ-150 and PJ-151, when imported in equal quantities fall within textile category designation 351; styles PJ-150 and PJ-151, when imported separately or without a matching component, fall within textile category designation 350; styles PJ-156, PJ-183 and PJ-184,when imported separately or without a matching component, fall within textile category designation 352. Based upon international textile trade agreements, categories 351 and 352 from China are subject to visa requirements and quota restraints; category 350 from China is subject to 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 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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