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NY K88161




August 27, 2004
CLA-2-61:RR:NC:WA:361 NY K88161

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of women’s pajamas with a matching carrying bag from Hong Kong or China.

Dear Mr. Kamnitz:

In your letter dated July 28, 2004, on behalf of your client Sutton Creations, you requested a classification ruling for a woman’s pajama set.

The submitted samples, Style #G15485, which will also be imported under Style #G15481 in a different print, is a woman’s two-piece pajama set constructed from 100% cotton knit fabric. The top of Style G15485 features a crew neck, long sleeves, a screen-printed design on the front panel, and a hemmed bottom. The pull-on bottoms feature an elasticized waist, and hemmed leg openings. The pajamas will be imported with a matching carrying bag.

The pajamas and matching fabric carrying case are sold at retail as a unit. As such, they are considered to be a composite good. They are adapted to each other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The essential character of the items is imparted by the pajamas, therefore, both the pajamas and the carrying bag will be classified under the HTS number for the garment. Both the pajamas and carry bag will fall within the same textile category designation.

Based on appearance as well as the merchandising information provided, these styles are considered sleepwear and classified in heading 6108.

We are returning your samples as you requested.

The pajamas and matching fabric carrying case are sold at retail as a unit. As such, they are considered to be a composite good. They are adapted to each other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The essential character of the items is imparted by the pajamas, therefore, both the pajamas and the carrying bag will be classified under the HTS number for the garment. Both the pajamas and carry bag will fall within the same textile category designation.

Accordingly, the applicable subheading for Styles G15485 & G15481 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pajamas of cotton, women’s. The rate of duty will be 8.5% ad valorem.

Styles G15485 & G15481, fall within textile category designation 351. Based upon international textile trade agreements this category from China and Hong Kong is subject to visa requirements, and 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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