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NY N021541




February 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010, 6108.91.0030

Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of a woman’s three piece pajama set from China

Dear Ms. Robertson:

In your letter dated December 27, 2007, you requested a tariff classification ruling on behalf of your client Jaclyn Apparel.

Style 2718 is a pajama set consisting of a sleep shirt, pants and shorts. The garments are constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleep shirt has short sleeves finished with capping and picot trim, a V neckline finished with capping and picot trim, a full front opening finished with capping and picot trim and a four button closure, one breast pocket with embroidery and picot trim on top and a hemmed bottom. The capri style sleep pants have an elasticized waistband with a textile bow stitched at the center and hemmed leg openings. The sleep shorts have an elasticized waistband with a textile bow stitched at the center and hemmed leg openings.

For classification purposes, the sleep top and one pajama bottom will be classified as pajamas and the extra pajama bottom will be classified as sleepwear separates.

It is Customs position based on prior rulings (see HQ 956505 of 10/12/1994) that pajamas consists of two pieces: one pajama top and one pajama bottom. In this case, the knitted pajama top and one pair of pajama bottoms will be considered the pajama set. Since this pajama style consist of two bottom pieces, the third garment, one pair of sleep bottoms cannot be classified as part of a pajama set with the other two garments. This piece will be classified as a pajama separate.

We are returning your samples as requested.

The applicable subheading for one top and bottom will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% ad valorem.

The applicable subheading for the second bottom will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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 pajama set (one top and one bottom) falls within textile category 351. The second pajama bottom falls within textile category 350. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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