F87739 F8 Ruling Active

The tariff classification of three women’s knit garments from Taiwan.

Issued June 15, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010, 6108.92.0030

Headings: 6108

Product description

The samples are being returned, as you requested. All of the garments are constructed from 100% polyester lightweight knit fleece fabric. Style 44349 is a woman’s pajama top that features a collar; long sleeves; a full front opening with button closure; one chest pocket; and a hemmed bottom. Style 44350 is a woman’s pajama pant that features an elasticized waistband; side seam pockets; and hemmed leg openings with a satin trim. Style 44352 is a woman’s ankle length sleepwear jumpsuit. The garment features long sleeves; a front opening with seven snap closure; and hemmed leg openings. You have indicated that although the pajama tops and bottoms will be sold as sleepwear separates at retail, they may be imported in equal quantities of matching tops and bottoms. If imported in shipments containing equal numbers (pairs) of matching pajama tops and bottoms (styles 44349 and 44350)

CBP rationale

the applicable subheading for the matching garments will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit . the applicable subheading for the pajama tops and bottoms (styles 44349 and 44350) will each be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of man-made fibers. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for style 44352 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit .

Full text

NY F87739 June 15, 2000 CLA-2-61:RR:NC:WA:361 F87739 CATEGORY: Classification TARIFF NO.: 6108.32.0010; 6108.92.0030 Ms. Lavinia Chan Corporate Customs Specialist J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of three women’s knit garments from Taiwan. Dear Ms. Chan: In your letter dated May 24, 2000, you requested a classification ruling for three women’s knit garments. The samples are being returned, as you requested. All of the garments are constructed from 100% polyester lightweight knit fleece fabric. Style 44349 is a woman’s pajama top that features a collar; long sleeves; a full front opening with button closure; one chest pocket; and a hemmed bottom. Style 44350 is a woman’s pajama pant that features an elasticized waistband; side seam pockets; and hemmed leg openings with a satin trim. Style 44352 is a woman’s ankle length sleepwear jumpsuit. The garment features long sleeves; a front opening with seven snap closure; and hemmed leg openings. You have indicated that although the pajama tops and bottoms will be sold as sleepwear separates at retail, they may be imported in equal quantities of matching tops and bottoms. If imported in shipments containing equal numbers (pairs) of matching pajama tops and bottoms (styles 44349 and 44350) the applicable subheading for the matching garments will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16.4 percent ad valorem. If imported separately, or when imported without a matching component, the applicable subheading for the pajama tops and bottoms (styles 44349 and 44350) will each be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of man-made fibers. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for style 44352 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16.4 percent ad valorem. If imported with equal numbers of matching pajama tops and bottoms, the pajamas (styles 44349 and 44350) fall within the textile category designation 651; the pajama separates (styles 44349 and 44350) each fall within the textile category designation 650; style 44352 falls within textile category 651. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement and quota restraints. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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