The tariff classification of women’s woven sleepwear from India

NY E86670 September 29, 1999 CLA-2-62:RR:NC:TA:360 E86670 CATEGORY: Classification TARIFF NO.: 6208.21.0010; 6208.21.0020; 6208.91.3010 Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of women’s woven sleepwear from India Dear Ms. Baron: In your letter dated August 25, 1999, on behalf of DKNY Underwear, a division of Wacoal America, Inc., you requested a classification ruling. The garments submitted with your request will be returned to you under separate cover. The three garments submitted with your request, a pajama top and a long and a short pajama bottom made from 100 percent cotton woven fabric. You have stated that the garments are part of a coordinated sleepwear grouping and that they will be imported as pajama sets, but will occasionally be imported separately. Based upon the physical characteristics of the garments, we concur that they qualify for classification under heading 6208, Harmonized Tariff Schedule of the United States (HTS). Style 412040 is a women’s traditionally styled pajama top. The man-tailored shirt features a full-front opening with a button placket closure, a chest pocket, one-button cuffs and a shirttail bottom. The garment is amply cut. Styles 416040 and 416041 are coordinating pajama bottoms. Style 416040 is a boxer styled short with an elasticized waistband, hemmed leg openings and a stitched fly front. Style 416041 is a long pajama pant with a partially elasticized waistband with a drawstring, side pockets and hemmed leg openings. The applicable subheading for the pajama components when imported in shipments containing equal numbers of matching tops and bottoms will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s cotton woven nightdresses and pajamas. The duty rate will be 9.2 percent ad valorem. The submitted garments are made from a solid colored fabric. You have included fabric swatches, a plaid and a stripe, that will also be used in the manufacture of these garments. This fabric consists of yarns of two or more colors in the warp and or the filling. As such, the classification of these garments when imported as pajama sets from this fabric will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s cotton woven nightdresses and pajamas with two or more colors in the warp and/or the filling. The duty rate will be 9.2 percent ad valorem. The applicable subheading for the pajama components when imported separately or imported without a matching component will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sleepwear components of the same class or kind as the exemplars of heading 6208, HTS. The duty rate will be 11.6 percent ad valorem. The pajama sets fall within textile category designation 351 while the pajama components imported separately or in unequal numbers fall within category 352. 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 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.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