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NY N012347




June 12, 2007

CLA-2-61:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.32.0010

Mr. Drogalis
Prestige Global
1350 Broadway, Suite 1505
New York, New York 10018

RE: The tariff classification of a woman’s knit pajama set from Indonesia

Dear Mr. Drogalis:

In your letter dated June 1, 2007 you requested a tariff classification ruling on behalf of your client Family Dollar Stores, Inc.

Style TF07-24 is a woman’s two-piece pajama set. The pajama top is constructed from 100 percent polyester fleece knit fabric; the pajama pants are constructed from 100 percent cotton jersey knit fabric. The pullover styled pajama top features a U-shaped neckline, hemmed long sleeves, a hemmed bottom and “Sweet Dreams” and quarter moon appliqués. The pajama pants have an elasticized waistband with a drawstring and hemmed leg openings.

Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

The submitted garments consist of a man-made fiber top and a cotton bottom. The pajamas are considered a composite good, so we must determine which fabric imparts the essential character. By definition, pajamas 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 subheading that occurs last in numerical order of the headings which merit equal consideration. The submitted styles may be may be classified under subheadings 6108.31 (cotton) or 6108.32 (man-made fibers). As 6108.32 is the subheading that occurs last in numerical order, that is the subheading under which these two styles will be classified.

The applicable subheading for style TF07-24 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’spajamas knitted or crocheted: Of man-made fibers. The rate of duty will be 16 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 TF07-24 falls within textile category designation 651. 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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