The tariff classification of women’s sleepwear from Korea

NY E82080 June 8, 1999 CLA-2-62:RR:NC:360 E82080 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Ms. Shelia Andrews Dillard’s 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of women’s sleepwear from Korea Dear Ms. Andrews: In your letter dated May 11, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 9329365W is a women’s two-piece pajama set consisting of knit and woven components. The upper body garment is constructed from 68 percent rayon and 32 percent polyester knitted velvet fabric and the bottom is constructed from 100 percent polyester woven satin fabric. The upper body garment is sleeveless and features a V-neckline, side vents, a full front opening secured by four button and loop closures and satin trim around the arm openings, neckline and front opening. The bottom garment features an elasticized waist and short hemmed legs. You have stated that the garments will be sold as a set and not as separates and that there will be a hangtag attached which identifies the set as "Go Softly Sleepwear." You have also submitted information to substantiate your claim that the garments constitute a pajama set and should be classified as such. The remaining issue is whether the pajamas should be classified as knit pajamas in heading 6108, HTS or as woven pajamas in heading 6208, HTS. In this case, the pajamas are both, i.e., the top is knit and the bottom is woven. When dealing with composite goods, as defined in the General Rules of Interpretation (GRI) 2, we must review GRI 3.  According to GRI 3(a), when headings are equally specific as are 6108, HTS, and 6208, HTS, we must look to GRI 3(b). GRI 3(b) states that the classification of composite goods is determined by the component which imparts the essential character of the item. In the case of pajamas, Customs has determined that each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which the pajamas are classified. The applicable subheading for style 9329365W will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers. The duty rate will be 16.5 percent ad valorem. Style 9329365W falls within textile category designation 651. Based upon international textile trade agreements products of Korea are subject to quota restraints and a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division