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NY M85601




August 24, 2006

CLA-2-61:RR:NC:WA:361 NY M85601

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030

Ms. Jeannine Greener, Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-6100

RE: The tariff classification of two women’s knit garments from Cambodia - correction to Customs Ruling Number M85167

Dear Ms. Greener:

This ruling is being issued to correct Customs Ruling Number M85167, dated August 8, 2006. The classification provided in ruling letter M85167 was a mistake of fact, due to the lack of marketing information provided. A complete corrected ruling follows.

In your letter dated July 18, 2006, you requested a classification ruling for two women’s knit garments. The samples were returned in conjunction with the original ruling.

Style 057-0743 is a woman’s knit tank top styled pajama top constructed from 100 percent cotton knit fabric. The garment has a U-shaped neckline in front and back, a small bow decorating the center of the front neckline, shoulder straps that measure less than two inches in width, ½ inch capping finishing the neckline and armholes, and a plain, hemmed bottom.

Style 057-0742 is a woman’s pullover styled pajama top constructed from 100 percent cotton rib knit fabric. The pullover has a round, capped neckline decorated with a small bow at the center, 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.

The applicable subheading for both styles 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/.

Both garments 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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