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NY K88545





September 15, 2004

CLA-2-61:RR:NC:WA:361 NY K88545

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0037; 6108.91.0030; 6108.31.0010; 6108.91.0005

Mr. Robert L. Eisen
Coudert Brothers LLP
1114 Avenue of The Americas
New York, NY 10036-7703

RE: The tariff classification of four women’s knit garments from China.

Dear Mr. Eisen:

In your letter dated August 12, 2004, on behalf of your client College Concepts, Inc., you requested a tariff classification ruling.

The submitted sample are described as follows:

Style #LUT – a woman’s underwear camisole constructed from 93% cotton, and 7% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in the front and back, elasticized shoulder straps measuring approximately ¼" in width, a screen-printed design on the front panel, and a hemmed bottom.

Style #LUP – a woman’s pajama bottom constructed from 93% cotton, and 7% spandex knit fabric. The garment features an elasticized waistband, a screen-printed design on the front panel of the left leg, and hemmed leg openings.

Style #LUC – a woman’s nightgown constructed from 93% cotton, and 7% spandex knit fabric. The garment is sleeves, extends from the neck to the mid-thigh area and features elasticized shoulder straps, a screen-printed design at the chest area, and a hemmed bottom.

Style #LUB - a pair of women’s “Boy Leg” underpants constructed from 93% cotton, and 7% spandex knit fabric. The garment features an elasticized waistband, a screen-printed design on the left front panel, and short hemmed leg openings.

Based on appearance, and the merchandising information you provided, the garments, Styles LUP, and LUC, are considered sleepwear.

Although you have suggested that Style #LUC be classified as pajama shorts in heading 6108.91.0030, the submitted garment is more specifically classified in heading 6108.91.0005 as underwear (underpants), based on the terms of the heading.

We are returning your samples as you requested.

The applicable subheading for Style LUT will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, underwear. The rate of duty will be 16.5% ad valorem.

Style LUT falls within textile category designation 352. Based upon international textile trade agreements this category from China is subject to quota restraints and visa requirements.

The applicable subheading for the pajama bottom (pants), Style LUP will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit bathrobes and similar articles, knitted and crocheted, of cotton, other women’s. The rate of duty will be 8.5% ad valorem.

Style LUP falls within textile category designation 350. Based upon international textile trade agreements this category from China is subject to quota restraints.

The applicable subheading for the nightgown, Style LUC, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses, of cotton, women’s. The rate of duty will be 8.5% ad valorem.

The nightgown, Style LUC, falls within textile category designation 351. Based upon international textile trade agreements this category from China is subject to quota restraints and visa requirements.

The applicable subheading for the underwear (underpants), Style LUB, will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit briefs, panties, and similar articles, knitted or crocheted, other, of cotton, Underwear:Underpants. The rate of duty will be 8.5% ad valorem.

The underpants, Style LUB, fall within textile category designation 352. Based upon international textile trade agreements this category from China is subject to quota restraints and visa requirements.

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.

In your letter you referred to the submitted garment, Style LUP, as sleep pants. You have not indicated if you will also be importing a matching sleepwear tops. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. 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. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.

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 DeGaetano at (646) 733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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