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NY K89060




September 24, 2004
CLA-2-61:RR:NC:WA:361 NY K89060

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030; 6208.91.3010

Ms. Ruth Hayd, Customs Specialist
Customs Import Department
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of four women’s pajama pants from the Philippines.

Dear Ms. Hayd:

In your letter dated August 27, 2004, you requested a classification ruling for four garments. The submitted items will be returned, as requested.

Style LW15210 is a woman’s sleep pant constructed from 100 percent cotton knit fabric. The pants have an elasticized waistband with a drawstring and hemmed leg openings.

Style LW15211 is a woman’s sleep pant constructed from 100 percent cotton woven fabric. The pants have a rib knit elasticized waistband with a drawstring and hemmed leg openings with 2-½ inch side slits.

Style LW15212 is a woman’s sleep short constructed from 100 percent cotton knit fabric. The shorts have an elasticized waistband with a drawstring and hemmed leg openings.

Style LW15213 is a woman’s sleep pant constructed from 100 percent cotton woven fabric. The pants have a rib knit elasticized waistband with a drawstring and hemmed leg openings with 2-½ inch side slits.

Based on the appearance of the garments themselves, as well as the supporting marketing information, the garments are considered sleepwear.

The applicable subheading for styles LW15210 and LW15212 will be 6108.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...pajamasand similar articles, knitted or crocheted: Of cotton. The rate of duty will be 8.5% ad valorem.

The applicable subheading for styles LW15211 and LW15213 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...pajamasand similar articles: Other: Of cotton: Other. The rate of duty will be 11.2% ad valorem.

Styles LW15210 and LW15212 fall within textile category designation 350; styles LW15211 and LW15213 fall within textile category designation 352. Based upon international textile trade agreements, category 352 from the Philippines is 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.

Based on the garments and the merchandising information provided, the garments have been classified as sleepwear bottoms (separates). You have not indicated if the bottoms will be imported separately or if you intend to import these garments with matching sleep 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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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