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NY L80426





December 3, 2004

CLA-2-61:RR:NC:WA:361 NY L80426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030; 6208.91.3010

Ms. Lisa E. Girvin
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of women’s pajama separates from Sri Lanka and Hong Kong.

Dear Ms. Girvin:

In your letter dated October 28, 2004, your requested a classification ruling.

The submitted samples are described as follows:

1. A woman’s pajama top imported under Styles 045-1772 (regular size), 045-1773 (petite size), 045-1774 (tall size) and 045-1775 (plus size). The garment is constructed from 100% cotton knit fabric and features short sleeves, a modified U-shaped neckline, a front opening at the neck with a three-button closure, and a hemmed bottom. The garment also has embroidery around the neckline and sleeves.

2. A woman’s pajama bottom (pants) imported under Styles 045-1764 (regular size), 045-1765 (petite size), 045-1766 (tall size) and 045-1767 (plus size). The garment is constructed from 100% cotton woven yarn dyed fabric and features an all-over floral design, an elasticized waistband with a drawstring, and a scalloped leg openings with embroidery finishing the bottom. The garment will also be imported under Styles 045-1756 (regular size), 045-1757 (petite size), 045-1758 (tall size) and 045-1759 (plus size), constructed from 100% cotton woven printed dyed fabric.

You have indicated that the pajama top and bottoms will be sold as part of a “mix and match” sleepwear group. Based on appearance, and the merchandising information you have provided, the garments are considered sleepwear.

We are returning your samples as you requested.

The applicable subheading for the pajama top, Styles 045-1772 (regular size), 045-1773 (petite size), 045-1774 (tall size) and 045-1775 (plus size), will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles, knitted or crocheted, of cotton, other, women’s. The rate of duty will be 8.5% ad valorem.

The pajama top, Styles 045-1772 (regular size), 045-1773 (petite size), 045-1774 (tall size) and 045-1775 (plus size), falls within the textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

The applicable subheading for Styles 045-1764 (regular size), 045-1765 (petite size), 045-1766 (tall size) and 045-1767 (plus size), woven yarn dyed fabric, and Styles 045-1756 (regular size), 045-1757 (petite size), 045-1758 (tall size) and 045-1759 (plus size), printed dyed fabric, will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’spajamasand similar articles:of cotton. The rate of duty will be 11.2 % ad valorem.

Styles 045-1764 (regular size), 045-1765 (petite size), 045-1766 (tall size) and 045-1767 (plus size), woven yarn dyed fabric, and Styles 045-1756 (regular size), 045-1757 (petite size), 045-1758 (tall size) and 045-1759 (plus size), printed dyed fabric, fall within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

In your letter you referred to the submitted garments a pajama top and bottom. You have not indicated if the top and bottom will be imported separately or if you intend to import the garments in matching sleep bottoms and 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,
National Commodity

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