817487 81 Ruling Active

The tariff classification of women's knit pajamas from Macau.

Issued December 22, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The garments are being returned, as you requested. Style 10072 is pair of women's pajamas constructed from 60% cotton, 40% polyester waffle knit fabric. The top is long sleeved with a full front opening and a button closure, and side slits. The garment extends to approximately the waist. The pajama bottoms are pull on shorts with an elasticized waistband. Both garments are sized to fit comfortably. You have indicated that the pajamas are designed and sold as nightwear, which will be indicated to the ultimate consumer in your retail stores.

CBP rationale

The applicable subheading for style 10072 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses and pajamas of cotton.

Full text

NY 817487 December 22, 1995 CLA-2-61:RR:NC:WA:361 817487 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. Rick D. Mosley County Seat Stores, Inc. 17950 Preston Road Suite 1000 Dallas, Texas 75252-5638 RE: The tariff classification of women's knit pajamas from Macau. Dear Mr. Mosley: In your letter dated December 13, 1995, you requested a classification ruling for style 10072. The garments are being returned, as you requested. Style 10072 is pair of women's pajamas constructed from 60% cotton, 40% polyester waffle knit fabric. The top is long sleeved with a full front opening and a button closure, and side slits. The garment extends to approximately the waist. The pajama bottoms are pull on shorts with an elasticized waistband. Both garments are sized to fit comfortably. You have indicated that the pajamas are designed and sold as nightwear, which will be indicated to the ultimate consumer in your retail stores. The applicable subheading for style 10072 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses and pajamas of cotton. The rate of duty in 1995 will be 9 percent ad valorem; the rate of duty in 1996 will be 8.9 percent ad valorem. Style 10072 falls within textile category designation 351. Based upon international textile trade agreements, products of Macau are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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