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NY L86763




September 1, 2005

CLA-2-61:RR:NC:WA:361 NY L86763

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6108.32.0010; 6108.92.0015; 6108.92.0030; 6114.30.3070

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of women’s garments from China.

Dear Ms. Baron:

In your letter dated July 8, 2005, received on August 1, 2005, you requested a classification ruling for woman’s garments on behalf of Dreamwear. The samples will be returned, as requested.

Style 9332A/9332P is a pair of women’s pajamas constructed from 85 percent polyester, 15 percent spandex knit openwork fabric. The pajama top is a sleeveless, tunic length garment that has elasticized shoulder straps and a V-shaped neckline in front. The front neckline and the bottom of the garment are finished with knit openwork trim. The pajama bottom is a panty with elasticized waist and leg openings.

Style 9332E/9332L is a pair of women’s pajamas constructed from 85 percent polyester, 15 percent spandex knit openwork fabric. The pajama top is a tank top styled garment with shoulder straps, a U-shaped neckline in front and back, and a plain, hemmed bottom. The pajama bottom is a panty with an elasticized waistband and leg openings.

Based on the appearance of the above garments, as well as the supporting marketing information provided, the garments are considered sleepwear, and classified in heading 6108. You have also indicated that the companion garments may be imported in equal quantities as sets, or separately.

Style 1425A is a chemise styled garment constructed from 90 percent polyester, ten-percent spandex knit fabric. The garment has adjustable elasticized shoulder straps, a V-shaped neckline in front, a circular opening in back with a hook and eye closure at the top, and a three-inch flounce finishing the bottom. The bust has substantial padding and underwires. You have referred to the submitted garment as sleepwear, however, its appearance and construction seems impractical for use as sleepwear. Therefore, the garment will not be classified as sleepwear in heading 6108.

Style 1425L is a woman’s full cut brief constructed from 90 percent polyester, ten-percent spandex knit fabric. The brief has an elasticized waistband, hemmed leg openings and a panel sewn at the crotch.

Style 1425T is a woman’s thong constructed from 90 percent polyester, ten-percent spandex knit fabric. The thong brief has an elasticized waistband and a panel sewn at the crotch.

Although you have referred to styles 1425A, 1425L and 1425T as a set, they will be classified as three separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211.

When matching pajama tops and pajama bottoms are imported in equal quantities on the same shipment, the applicable subheading for the pajama sets, styles 9332A/9332P, and 9332E/9332L, 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 percent ad valorem.

When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops, styles 9332A and 9332E and/or pajama bottoms, styles 9332P and 9332L, will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of man-made fibers. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style 1425A will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for style 1425L will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sbriefs knitted or crocheted: Of man-made fibers. The rate of duty will be 15.6 percent ad valorem.

The applicable subheading for style 1425T will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sbriefs, panties, and similar articles knitted or crocheted: Of man-made fibers. The rate of duty will be 16 percent ad valorem.

When matching pajama tops and pajama bottoms are imported in equal quantities on the same shipment, the pajama sets, styles 9332A/9332P, and 9332E/9332L, fall within the textile category designation 651; when imported separately, or when imported without a matching component, the pajama tops, styles 9332A and 9332E and/or pajama bottoms, styles 9332P and 9332L, fall within the textile category designation 650; style 1425A falls within textile category designation 659; styles 1425L and 1425T fall within textile category designation 652. 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.

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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