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NY K87385




July 21, 2004
CLA-2-62:RR:NC:N3:360 K87385

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0020, 6108.91.0030, 6208.91.3010

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 GMA Accessories, Inc., you requested a classification ruling. The submitted samples will be returned to you as requested.

Style PJ-197 is a pajama top constructed from 100 percent cotton knitted fabric. It features a crew neck and short sleeves with w straight hemmed bottom. The pajama top will be imported under style number PJ-187 featuring a different print.

Style PJ-196 is a woven pajama bottom made from 100 percent cotton flannel fabric. The short bottom features an elasticized waistband with a mock-fly front. The pajama bottom will be imported under style number PJ-188 featuring a different print.

Style PJ-195 is a woven pajama bottom made from 100 percent cotton flannel fabric. The long bottom features an elasticized waistband with a mock-fly front. The pajama bottom will be imported under style number PJ-186 featuring a different print.

Style PJ-154 is a pajama set consisting of knit and woven components. The top is made from 100 percent cotton rib knit fabric. The pajama top feature long hemmed sleeves, a crew neck and a plain hemmed bottom. The pajama pant is made from 100 percent cotton flannel and features an elasticized waistband with a drawstring. The pajamas will be imported under style numbers PJ-185 and PJ-198 representing different prints.

Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and in this case each component is considered equally essential, classification is 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 this style will be classified.

You have referred to the submitted garments as sleepwear. Based on the appearance of the garments, as well as the supporting marketing information provided, we agree with you assertion that the garments are sleepwear. You have also indicated that the garments may be imported either in matching sets, or separately. Under such circumstances, different classifications may apply. These are indicated below.

The applicable subheading for styles PJ-197/187, PJ-196/188, PJ-195/186 and PJ-154/185/198, if imported in equal quantities of matching garments will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pajamas of cotton. The duty rate will be 8.9 percent ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for the separate component, styles PJ-197/187 and the tops to style PJ-154/185/198, the applicable subheading will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knitpajamas and similar articles of cotton. The duty rate will be 8.9 percent ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for the separate component styles PJ-196/188 and PJ-195/186 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’spajamas and similar articles of cotton. The duty rate will be 11.2 percent ad valorem.

Styles PJ-197/187, PJ-196/188, PJ-195/186 and PJ-154/185/198, if imported in equal quantities of matching garments falls within textile category designation 351; styles PJ-197/187 and the tops to style PJ-154/185/198, when imported separately, or when imported without a matching component, fall within textile category designation 350; and styles PJ-196/188 and PJ-195/186 when imported separately, or when imported 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 quota and the requirement of a visa; 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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