C81827 C8 Ruling Active

The tariff classification of men's woven cotton pajamas and a bathrobe from India. (This ruling modifies N.Y. Ruling C81059)

Issued November 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.21.0010, 6207.91.1000, 6207.91.3010

Headings: 6207

Product description

As requested, the samples will be returned to you. You have submitted four samples. Style 330800 (33X800 in big and tall sizes) is a 100% cotton woven man's pajama top. The top features short sleeves, a collar, a full frontal opening with a seven button closure, a breast pocket with an embroidered logo and a curved hemmed bottom. Style 510800 (51X800 in big and tall sizes) is a 100% cotton woven man's pajama pant. It features an enclosed fully elasticized waistband with a functional drawstring, a one buttoned fly front, side slash pockets, a back pocket and hemmed bottoms. Style 170800 (17X800 in big and tall sizes) is a 100% cotton woven man's pajama short. It features an enclosed fully elasticized waistband with a functional drawstring, a one buttoned fly front and hemmed bottoms with side vents. Upon importation the shorts will have side slash pockets and a back pocket. Style 540800 (54X800 in big and tall sizes) is a 100% cotton woven man's bathrobe. The robe features a shawl collar, long sleeves, a breast pocket with an embroidered logo, two pockets below the waist, belt loops, a self tie belt and a hemmed bottom.

CBP rationale

The applicable subheading for styles 330800, 33X800, 510800, 51X800, 170800 and 17X800 (when the merchandise is imported together in a single shipment of equal numbers of tops and bottoms that match in design, color and sizes) will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton, with two or more colors in the warp and/or filling. The applicable subheading for styles 330800, 33X800, 510800, 51X800, 170800 and 17X800 (when the merchandise is imported in unequal numbers of tops and bottoms, the odd tops or bottoms without a matching piece) will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton, other, sleepwear. The applicable subheading for styles 540800 and 54X800 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: other: of cotton: bathrobes, dressing gowns and similar articles.

Full text

NY C81827 November 21, 1997 CLA-2-62:RR:NC:3:TA:355 C81827 CATEGORY: Classification TARIFF NO.: 6207.21.0010: 6207.91.3010; 6207.91.1000 Mr. Robert T. Stack Siegel, Mandell & Davidson 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of men's woven cotton pajamas and a bathrobe from India. (This ruling modifies N.Y. Ruling C81059) Dear Mr. Stack: In your letter dated October 22, 1997, on behalf of Intimo, Inc., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Style 330800 (33X800 in big and tall sizes) is a 100% cotton woven man's pajama top. The top features short sleeves, a collar, a full frontal opening with a seven button closure, a breast pocket with an embroidered logo and a curved hemmed bottom. Style 510800 (51X800 in big and tall sizes) is a 100% cotton woven man's pajama pant. It features an enclosed fully elasticized waistband with a functional drawstring, a one buttoned fly front, side slash pockets, a back pocket and hemmed bottoms. Style 170800 (17X800 in big and tall sizes) is a 100% cotton woven man's pajama short. It features an enclosed fully elasticized waistband with a functional drawstring, a one buttoned fly front and hemmed bottoms with side vents. Upon importation the shorts will have side slash pockets and a back pocket. Style 540800 (54X800 in big and tall sizes) is a 100% cotton woven man's bathrobe. The robe features a shawl collar, long sleeves, a breast pocket with an embroidered logo, two pockets below the waist, belt loops, a self tie belt and a hemmed bottom. You state in your ruling request that the pajama tops and bottoms will be imported together in single shipments of equal numbers of tops and bottoms that match in design, color and sizes. When imported in single shipments of equal numbers of tops and bottoms that match in design and size the tops and bottoms will be classified as pajamas under 6207.21.0010. If, however, unequal numbers of tops and bottoms are imported together, the odd tops or bottoms without a matching piece will be classified under 6207.91.3010 as other sleepwear. The applicable subheading for styles 330800, 33X800, 510800, 51X800, 170800 and 17X800 (when the merchandise is imported together in a single shipment of equal numbers of tops and bottoms that match in design, color and sizes) will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton, with two or more colors in the warp and/or filling. The duty rate will be 9.3 percent ad valorem. The applicable subheading for styles 330800, 33X800, 510800, 51X800, 170800 and 17X800 (when the merchandise is imported in unequal numbers of tops and bottoms, the odd tops or bottoms without a matching piece) will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton, other, sleepwear. The duty rate will be 6.4 percent ad valorem. The applicable subheading for styles 540800 and 54X800 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys', singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: other: of cotton: bathrobes, dressing gowns and similar articles. The duty rate will be 9.2 percent ad valorem. Styles 330800, 33X800, 510800, 51X800, 170800 and 17X800 fall within textile category designation 351. Styles 540800 and 54X800 fall within textile category 350. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Gerard Shea at 212-466-5878. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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