The tariff classification of women’s pajamas from China

NY H86200 January 4, 2002 CLA-2-62:RR:NC:TA:360 H86200 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Darcy L. Prendergast Import Traffic Manager Chadwick’s of Boston 35 United Drive W. Bridgewater, MA 02379-1026 RE: The tariff classification of women’s pajamas from China Dear Ms. Prendergast: In your letter dated December 13, 2001, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style WSL07 consists of a pair of women’s pajamas. The top is made from 65% polyester/35% cotton knitted fabric while the bottom is made from 100% cotton woven flannel. The pullover top has long sleeves, a V-shaped neckline and a hemmed bottom. The long, pull-on bottom features an elasticized waist with a functional drawstring and a rear patch pocket. You have indicated that the garments will be sold as a set and are intended to be worn as sleepwear. They will be sold and marketed as sleepwear in your catalog. Based upon the appearance of the garments, and the manner in which they will be marketed we agree with your contention that the garments constitute a pajama set. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, we must determine which fabric imparts the essential character to the good. Pajamas by definition must consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that 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 style WSL07 is classified. The applicable subheading for style WSL07 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven pajamas with two or more colors in the warp and/or the filling. The duty rate will be 9 percent ad valorem. Style WSL07 falls within textile category designation 351. Based upon international textile trade agreements products of China 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division