United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K88169 - NY K88210 > NY K88200

Previous Ruling Next Ruling
NY K88200




August 20, 2004

CLA-2-62:RR:NC:N3:360 K88200

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0010; 6208.91.3010

Mr. Trace Garrett
Target Customs Brokers, Inc.
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403

RE: The tariff classification of women's three-piece pajama sets from the Philippines

Dear Mr. Garrett:

This letter replaces the ruling letter we sent to you under file number K87030. The purpose of this replacement letter is to correct a typographical error in the statistical suffix provided for the pajamas. A corrected letter follows.

In your letter dated June 9, 2004, you requested a tariff classification ruling on behalf of Mervyn's. The submitted sample has been returned to you.

Style 109821 is a women’s three-piece pajama set consisting of a pair of long pajama bottoms and short pajama bottoms constructed from 100 percent cotton woven flannel fabric and a pajama top constructed from 100 percent cotton knit fabric. You have indicated that this style will be color coordinated and imported and sold as a set.

The upper body garment features long sleeves, a round neckline with picot trim and a straight hemmed bottom. One pajama bottom features an elasticized drawstring waist and long hemmed legs. The other pajama bottom is identical in styling but with short hemmed legs.

Based on their appearance, and the information you have provided, we agree with your assertion that the garments are classified as sleepwear in heading 6208, HTS. However, it is Customs position based on prior rulings (see HQ 956505 of 10/12/1994) that pajamas consist of two pieces: one pajama top and one pajama bottom. In this case, the knitted pajama top and the long pajama bottoms will be considered the pajama set. Since pajamas consist of two pieces, the third garment, a short pajama bottom cannot be classified as a part of a pajama set with the other two garments. It will be classified as a pajama separate.

The applicable subheading for the pajama top and the long pajama bottom will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 8.9 percent ad valorem.

The applicable subheading for the short pajama bottom will be 6208.91.3010, Harmonized tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The rate of duty will be 11.2 percent ad valorem.

The pajama set falls within textile category designation 351, the short pajama bottom falls within textile category designation 352. Based upon international textile trade agreements products of the Philippines are currently subject to quota restraints and the requirement of 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.).

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,

Previous Ruling Next Ruling

See also: