Reconsideration of New York Ruling 833295

HQ 083615 April 4 1989 CLA-2 CO:R:C:G 083615 DSN CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Anna V. Molnar Import Coordinator A. J. Schneierson 16 East 34th Street New York, New York 10016 RE: Reconsideration of New York Ruling 833295 Dear Ms. Molnar: This ruling letter is in response to your inquiry of January 10, 1989, in which you requested a reconsideration of NYRL 833295 of December 12, 1988, of certain nightwear under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Taiwan were submitted for examination. FACTS: Style number 2602-32602 is a two-piece set consisting of a short sleeved pullover and a pair of shorts. The pullover extends from the neck to below the waist. The pullover has a crew neck, one chest pocket, a straight hemmed bottom and some overlock stitching for seam reinforcement. The shorts feature an elasticized waistband and wide leg openings with straight hemmed bottoms. Both the pullover and shorts are composed of of 55 percent cotton and 45 percent polyester. NYRL 833295 classified the set as an ensemble under subheading 6104.22.00, HTSUSA. Style number 2598-32598 is a women's oversized pullover garment that is composed of 55 percent cotton and 45 percent polyester. The garment extends from the neck to the upper thighs. It has ribbed knit crew neck, long hemmed sleeves, chest pocket and a straight hemmed bottom with two side slits. Some of the seams are finished with overlock stitching. NYRL 833295 classified the pullover under subheading 6110.20.2075, HTSUSA. -2- You submitted the following additional documentation to support your claim that the samples at issue should be classified as nightwear: A purchase contract from Sears, Roebuck & Co., showing the samples described as nightwear; a signed affidavit from a Sears buyer confirming the purchase of these samples as nightwear; and a advertisement layout from Sears depicting the garments as "a romantic sleepshirt and short pajama". ISSUE: Whether NYRL 833295 of December 27, 1988, should be modified. LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6108, HTSUSA, provides for women's or girls' nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. Since the samples at issue are marketed and sold as nightwear, they are classifiable in heading 6108, HTSUSA. HOLDING: In view of the foregoing, the samples at issue are classified under subheading 6108.31.0010, HTSUSA, which provides for women's or girls' nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, of cotton, textile category 351, and dutiable at the rate of 9 percent ad valorem. NYRL 833295 is modified accordingly. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile articles, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division