The tariff classification of women’s woven sleepwear from China

NY H86243 January 16, 2002 CLA-2-62:RR:NC:TA:360 H86243 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6108.92.0030 Dawn Phillips The Hipage Company, Inc. Greensboro Business Park 532 N. Regional Road – Suite D 27409 Greensboro, NC 27425 RE: The tariff classification of women’s woven sleepwear from China Dear Ms. Phillips: In your letters dated December 12, 2001 and January 8, 2001, you requested a classification ruling on behalf of Willow Creek Apparel. The submitted garments, styles 73,74,77 and 78 are women’s pajama sets consisting of 100% polyester knit fleece tops and 100% polyester woven bottoms. The pajama tops are pullovers that feature long sleeves and hemmed bottoms. The pull-on pajama bottoms feature long, hemmed legs and a fully elasticized waistband with a self-fabric tie. Style 73 has a V-neck top with facing that matches the bottoms. Style 74 has a V-neck top without the facing. Style 77 has a round neck with facing that match the bottoms while style 78 has a round neckline without the facing. In addition, you state that the knit tops will be imported separately under style 81 with a round neck and style 82 with a V-neck. You have previously been provided classification information for the bottoms when imported as separates. 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 styles 73,74,77 and 78 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven pajamas of cotton. The duty rate will be 9 percent ad valorem. The applicable subheading for styles 81 and 82 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knitted pajama separates of cotton. The duty rate will be 16.2 percent ad valorem. Styles 73,74,77 and 78 fall within textile category designation 351. Styles 81 and 82 fall within textile category designation 650. Based upon international textile trade agreements styles 73, 74, 77 and 78, as products of China, are subject to quota restraints and the requirement of a visa. Styles 81 and 82 are not subject to quota or 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