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NY L88773




February 6, 2006

CLA-2-61:RR:NC:WA:361 NY L88773

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030; 6114.20.0010

Ms. Lisa York
Target Customs Brokers Inc.
33 South Sixth Street Mail Stop-3315
Minneapolis, Minnesota 55402

RE: The tariff classification of a woman’s knit pajama top, and a woman’s knit top from Malaysia or Vietnam.

Dear Ms. York:

In your letter dated January 13, 2006 you requested a classification ruling for two women’s garments. The samples will be returned, as requested.

Style 134144 is a woman’s knit tank top styled pajama top constructed from 100 percent cotton knit fabric. The garment has narrow shoulder straps, a U shaped neckline in front and back, and the bottom is finished with overlock stitching. Based on the appearance of this style, as well as the manner in which it will be marketed and sold, it is considered sleepwear of heading 6108.

Style 132889 is a woman’s tube top constructed from 80 percent cotton, 20 percent polyester terry knit fabric. The garment has a two-inch tubular top with a drawstring and a plain, hemmed bottom.

You have requested classification of this style as sleepwear as well. However, based on the garment’s appearance, it is clearly capable of being worn as non-intimate apparel. As such, the garment will not be classified as sleepwear in heading 6108.

The applicable subheading for style 134144 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 style132889 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: women’s or girls’. The duty rate will be 10.8 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 134144 falls within textile category designation 350; style132889 falls within textile category designation 339. 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 style 134144, a pajama top, will be imported with matching pajama bottoms 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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