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NY L85384




June 21, 2005

CLA-2-61:RR:NC:WA:361 NY L85384

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2011; 6106.20.2010; 6108.91.0030

Ms. Lisa Girvin, Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-9700

RE: The tariff classification of women’s knit garments from Sri Lanka.

Dear Ms. Girvin:

In your letter dated May 27, 2005 you requested a classification ruling for several woman’s knit garments. These items will be returned as requested.

Design 24500377 is a woman’s tank top styled pajama top constructed from 100 percent cotton rib knit fabric. The garment has ½ inch shoulder straps created from the capping used to finish the armholes, a U-shaped neckline in front and back, with similar capping, and a plain, hemmed bottom. The garment will be imported under style numbers 045-1552 (regular), 045-1553 (petite), and 045-1554 (tall).

Design 24500375 is a woman’s pullover styled pajama top constructed from 100 percent cotton rib knit fabric. The garment has a V-shaped neckline with a capped finish, long sleeves, and a plain, hemmed bottom. The garment will be imported in both solid colors and stripes (the striped garment was submitted). The garment will be imported under the following style numbers: For the striped garment - 045-1540 (regular), 045-1541 (petite), and 045-1542 (tall); for the solid garment: 045-1843 (regular), 045-1844 (petite), 045-1845 (tall), and 045-1846 (plus size).

Design 24500376 is a woman’s pull-on pajama pant constructed from 100 percent cotton rib knit fabric. The garment has an elasticized waistband with a drawstring and hemmed leg openings. The garment will be imported under style number 045-1548 (regular).

Based on the appearance of the garments and the manner in which they will be marketed and sold, they are considered sleepwear of heading 6108.

Design 24500402 is a pair of women’s pull-on pants constructed from 100 percent polyester micro fleece knit fabric. The garment has an elasticized waistband with a drawstring and hemmed leg openings. The garment will be imported under style numbers 045-1604 (regular), 045-1605 (petite), 045-1606 (tall), and 045-1607 (plus size).

Design 24500401 is a woman’s shirt constructed from 100 percent polyester micro fleece knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The garment has a collar, a partial front opening with a zipper closure, long sleeves with zippers and a plain, hemmed bottom. The garment will be imported under style numbers 045-1596 (regular), 045-1597 (petite), 045-1598 (tall).

The applicable subheading for the cotton pajama tops and cotton pajama pants (designs 24500377, 24500375, and 24500376) will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Pajamasand similar articles, knitted or crocheted: Of cotton. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for the pants (design 24500402) will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousersknitted or crocheted: Of synthetic fibers. The duty rate will be 28.2 percent ad valorem.

The applicable subheading for the shirt (design 24500401) will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s shirts knitted or crocheted: Of man-made fibers. The duty rate will be 32 percent ad valorem.

The cotton pajama tops and cotton pajama pants (designs 24500377, 24500375, and 24500376) fall within textile category designation 350; the pants (design 24500402) fall within textile category designation 648; the shirt (design 24500401) falls within textile category designation 639. 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 have not indicated if the matching pajama tops and bottoms will be imported in the same shipments. 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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