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NY L80729




December 3, 2004

CLA-2-61:RR:NC:WA:361 NY L80729

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030

Ms. Elizabeth M. Cantu
J.C. Penny Purchasing Corp.
P.O. Box 10001
Dallas, TX 75301

RE: The tariff classification of a woman’s pajama top from Vietnam or Cambodia.

Dear Ms. Cantu:

In your letter dated November 2, 2004, your requested a classification ruling.

The submitted sample, Style #1G05033005DS, is a woman’s pajama top constructed from 60% cotton, and 40% polyester jersey knit fabric. The garment features a rounded neckline, long sleeves, and a hemmed bottom.

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

We are returning your sample as you requested.

The applicable subheading for the pajama top, Style #1G05033005DS, 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, Style 1G05033005DS, 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.

In your letter you referred to the submitted garment as a pajama top. You have not indicated if the top will be imported separately or if you intend to import the garment in matching sleep bottoms. 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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