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NY M85389





August 24, 2006

CLA-2-61:RR:NC:WA:361 NY M85389

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030; 6108.92.0030

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

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

Dear Ms. Greener:

In your letter dated July 26, 2006, you requested a classification ruling for women’s knit sleepwear. The samples will be returned, as requested.

Design # 24600469, which will be imported under style numbers 045-1879 (regular sizes), 045-1880 (petite sizes), 045-1881 (tall sizes) and 045-1882 (plus sizes) is constructed from 100 percent polyester knit fleece fabric. The pajama top has a collar, a partial front opening with a zipper closure, long sleeves, and a hemmed bottom.

Design # 24600467, which will be imported under style number 045-1881, is a pajama top constructed from 96 percent cotton, 4 percent spandex knit fabric. The sleeveless pajama top has a V neckline with knit openwork trim, knit openwork trim around the armholes, and the bottom is finished with overlock stitching, creating a gathered edge.

Design # 24600466, which will be imported under style numbers 045-1871 (regular sizes), 045-1872 (petite sizes), 045-1873 (tall sizes) and 045-1874 (plus sizes), is constructed from 100 percent cotton knit fabric. The T-shirt styled pajama top has a crew neckline, long sleeves with rib knit cuffs, and a plain, hemmed bottom.

Design # 24600462, which will be imported under style numbers 045-1867 (regular sizes), 045-1868 (petite sizes), 045-1869 (tall sizes) and 045-1870 (plus sizes), is constructed from 100 percent cotton rib knit fabric. The T-shirt styled pajama top has a capped neckline, long sleeves, and a plain, hemmed bottom.

Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108. This includes design #24600469 for which you suggested classification in heading 6110. Under the General Rules of Interpretation (GRI) 3(a):

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. As heading 6108 (pajamasand similar articles) describes the garment more specifically than heading 6110 (Sweatersand similar articles), it is classified as a garment similar to a pajama of heading 6108.

The applicable subheading for the styles of design #24600469 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's ...pajamas and similar articles, knitted or crocheted: of man-made fibers. The rate of duty will be 16 percent ad valorem.

The applicable subheading for the styles of designs #24600467, #24600466, and #24600462 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's ...pajamas and similar articles, knitted or crocheted: of cotton. The rate of duty 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/.

The styles of design #24600469 fall within textile category designation 650; The styles of designs #24600467, #24600466, and #24600462 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, the submitted garments are classified as sleepwear. You have not indicated if the pajama tops will be imported with matching 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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