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E88084 E8 Ruling Active

The tariff classification of women’s pajamas from Korea.

Issued October 20, 1999 by U.S. Customs and Border Protection.

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E8 E88084 (October 20, 1999)

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The submitted garments, Style 112-0210 and Style 112-0213, are women’s pajamas constructed from 100% cotton knit fabric. Style 112-0210 consists of a pair of pants and a pullover top. The top features a boat neckline, three quarter length hemmed sleeves and a hemmed bottom. The pull-on pants are capri-styled and feature an elastic waistband with drawstring tightening. Style 112-0213 consists of a pair of shorts and a pullover top. The top features a V-shaped neckline, short hemmed sleeves and a hemmed bottom. The boxer-style shorts feature an elastic waistband with drawstring tightening and a small back pocket. You have indicated that these garments were designed as pajamas and that they will be sold as well as advertised as such in your catalogue. The samples submitted for Customs examination will be returned to you under separate cover.

CBP rationale

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

Full text

PD E88084 October 20, 1999 CLA-2-61:EPI25 E88084 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Dana N. Mobley Customs Analyst JCPenney Purchasing Corporation 6501 Legacy Dr. Plano, Texas 75024-3698 RE: The tariff classification of women’s pajamas from Korea. Dear Ms. Mobley: In your letter dated September 28, 1999, you requested a tariff classification ruling. The submitted garments, Style 112-0210 and Style 112-0213, are women’s pajamas constructed from 100% cotton knit fabric. Style 112-0210 consists of a pair of pants and a pullover top. The top features a boat neckline, three quarter length hemmed sleeves and a hemmed bottom. The pull-on pants are capri-styled and feature an elastic waistband with drawstring tightening. Style 112-0213 consists of a pair of shorts and a pullover top. The top features a V-shaped neckline, short hemmed sleeves and a hemmed bottom. The boxer-style shorts feature an elastic waistband with drawstring tightening and a small back pocket. You have indicated that these garments were designed as pajamas and that they will be sold as well as advertised as such in your catalogue. The samples submitted for Customs examination will be returned to you under separate cover. The applicable subheading for the pajamas will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit pajamas of cotton. The rate of duty will be 8.8 percent ad valorem. The pajamas fall within textile category designation 351. Based upon international textile trade agreements, products of Korea 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.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. Sincerely, Eugene P. Kerven Service Port Director Trade Compliance Port of El Paso, Texas

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