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NY L88857




December 14, 2005

CLA-2-61:RR:NC:WA:361 NY L88857

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010; 6108.91.0030

Mr. Robert L. Eisen
Mr. Christopher E. Pey
Baker & McKenzie LLP
114 Avenue of the Americas
New York, N.Y. 10036

RE: The tariff classification of women’s knit pajama separates and a nightdress from China or Macau.

Dear Mr. Eisen and Mr. Pey:

In your letter dated November 11, 2005 you requested a classification ruling for women’s pajama separates on behalf of College Concepts, Inc. The garments will be returned as requested.

The submitted garments are a collection of sleepwear separates constructed from 100 percent cotton knit fabric with knit lace-like trim. The alternate style numbers refer to different licensing agreements. Style LAB (or XLB) is a woman’s short style pajama bottom with a knit lace-like waistband and hemmed leg openings. Style LAS (or XLS) is a woman’s short style pajama bottom with an elasticized waistband and knit lace-like trim at the leg openings. Style LAP (or XLP) is a woman’s pants length pajama bottom with an elasticized waistband and knit lace-like trim at the leg openings. Style LAU (or XLU) is a woman’s panty styled pajama bottom with an elasticized waistband and knit lace-like trim at the leg openings Style LAG (or XLG) is a woman’s thong styled pajama bottom with a knit lace-like waistband and hemmed leg openings Style LAC (or XLC) is a woman’s camisole styled pajama top with ¼-inch adjustable elasticized shoulder straps, a V-neckline in front, and a plain, hemmed bottom. The upper back extends straight across from side seam to side seam. The upper back and armholes are finished with elasticized capping and the front, above and below the bust, are trimmed with knit lace-like fabric. Style LAV (or XLV) is a woman’s pullover styled pajama top with a V-shaped neckline finished with knit lace-like trim, short sleeves finished with knit lace-like trim, and a plain, hemmed bottom. Style LAE (or XLE) is a woman’s chemise styled nightdress with ¼-inch adjustable elasticized shoulder straps, a V-neckline in front, and overlock stitching finishing the bottom. The upper back and armholes are finished with elasticized capping and the front, above and below the bust, are trimmed with knit lace-like fabric.

Although you have suggested that styles LAB (or XLB), LAU (or XLU) and LAG (or XLG) be classified as underwear, based on the submitted catalog, these garments, as well as the others, are sleepwear.

The applicable subheading for style LAE (or XLE) will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Nightdressesknitted or crocheted: Of cotton. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for styles LAB (or XLB), LAS (or XLS), LAP (or XLP), LAU (or XLU), LAG (or XLG), LAC (or XLC) and LAV (or XLV) 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style LAE (or XLE) falls within textile category designation 351; styles LAB (or XLB), LAS (or XLS), LAP (or XLP), LAU (or XLU), LAG (or XLG), LAC (or XLC) and LAV (or XLV) fall within 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.

As noted above, seven of the garments are classified as sleepwear separates. You have not indicated if the separates will be imported separately or if equal numbers of matching tops and bottoms will be imported in the same shipments. If equal numbers of matching tops and bottoms are imported in the same shipments, 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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