United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N006042 - NY N006097 > NY N006089

Previous Ruling Next Ruling
NY N006089




February 9, 2007

CLA-2-62:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0020

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of women’s pajamas from India

Dear Mr. Travis:

In your letter dated January 26, 2007, you requested a classification ruling on behalf of Chico’s. The submitted samples will be returned to you as requested.

All styles are women’s pajamas composed of knit and woven components.

Style 1022822954-105136 consists of a pajama top constructed from 100 percent cotton rib knit fabric and a pajama bottom constructed from 100 percent cotton flannel woven fabric. The pullover pajama top features a round neckline, a partial front opening secured by five buttons, long hemmed sleeves and a hemmed bottom. The pajama bottom features an elasticized waist and long hemmed legs.

Style 0062320699-106351 consists of a pajama top constructed from 100 percent cotton rib knit fabric and a pajama bottom constructed from 100 percent cotton sateen woven fabric. The pullover pajama top features short sleeves, a V-neckline with lace trim, side vents and a hemmed bottom. The pajama bottom features an elasticized drawstring waist, a simulated fly front with three-button trim, side seam pockets and long hemmed legs.

Style 0107719122-105136 consists of a pajama top constructed from 100 percent cotton knit fabric and a pajama bottom constructed from 100 percent cotton woven fabric. The pajama pullover pajama top features a round neckline, a partial front opening secured by four snap closures, long hemmed sleeves, side vents and a hemmed bottom. The pajama bottom features an elasticized waist and long hemmed legs.

Style 0107716706-103547 consists of a pajama top constructed from 100 percent cotton knit fabric and a pajama bottom constructed from 100 percent cotton sateen fabric. The pullover pajama top features short sleeves trimmed with lace, a U-shaped neckline trimmed with lace, side vents and a hemmed bottom. The pajama bottom features an elasticized waist with a center button, a simulated fly front with three button trim, side seam pockets and long hemmed legs with cuffs.

You have indicated that these garments will be imported together and sold as a set. Based both upon the appearance of the garments, as well as the manner in which they will be merchandised, these items are considered sleepwear.

Because pajamas are made up of both knit and woven fabric, the pajamas are considered to be a composite good, under the General Rules of Interpretation (GRI) 3. Pajamas by definition must consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which all the styles are classified.

The applicable subheading for all the styles will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other. The duty rate will be 8.9 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/.

All styles fall within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: