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NY K88593




September 2, 2004
CLA-2-61:RR:NC:WA:361 NY K88593

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.32.0010; 6208.22.0000

Ms. Kay Morrell
Dillards, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of three pair of women’s pajamas from Hong Kong.

Dear Ms. Morrell:

In your letter dated August 3, 2004, you requested a classification ruling for three pair of women’s pajamas. The submitted items will be returned, as requested.

Style F42JN415 is a pair of women’s pajamas constructed from both knit and woven fabric. The pajama top is a 90 percent polyester, ten-percent spandex knit pile fabric with a floral design. The pullover top a V-shaped neckline, long sleeves, and a plain, hemmed bottom. The pajama pants are 100 percent polyester woven fabric. The pants have an elasticized waistband with a drawstring and hemmed leg openings.

Style F42JN592 is a pair of women’s pajamas constructed from two different knit fabrics. The pajama top is a 65 percent polyester, 35 percent cotton knit interlock fabric. The pullover top a V-shaped neckline, long sleeves, and a hemmed bottom with side slits. The pajama pants are 53 percent cotton, 47 percent polyester jacquard knit fabric. The Capri length pants have an elasticized waistband with a drawstring and hemmed leg openings with side slits.

Style F42JN595 is a pair of women’s pajamas also constructed from two different knit fabrics. The pajama top is a 53 percent cotton, 47 percent polyester jacquard knit fabric. The pullover top a rounded neckline finished with capping, long sleeves , and a hemmed bottom with side slits. The pajama pants are 65 percent polyester, 35 percent cotton knit interlock fabric. The pajama pants have an elasticized waistband with a drawstring and hemmed leg openings.

For the three submitted styles, based on the appearance of the garments themselves, as well as the supporting marketing information, the garments are considered sleepwear.

For style F42JN415 the pajamas consist of a knit top and woven bottom, Customs must determine which component imparts the essential character to the composite good. In order to be classified as pajamas, there must be a top garment and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the heading for the woven component appears last in numerical order, that is the heading under which the pajamas will be classified.

Similarly, for styles F42JN592 and F42JN595, the pajamas consist of one component in chief weight of cotton and the other in chief weight of man-made fibers. As noted above, since each component is equally essential, classification must be based upon GRI 3(c) which requires classification under the subheading which occurs last in numerical order of the headings which merit equal consideration. As the subheading for the man-made fiber component appears last in numerical order, that is the subheading under which the pajamas will be classified.

The applicable subheading for styles F42JN592 and F42JN595 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16% ad valorem.

The applicable subheading for style F42JN415 will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...pajamas of man-made fibers. The rate of duty will be 16% ad valorem.

All three styles fall within the textile category designation 651. Based upon international textile trade agreements products of Vietnam are subject to quota 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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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