The tariff classification of women's pajamas from Dubai.

NY I82692 June 26, 2002 CLA-2-62:RR:NC:N3:360 I82692 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Ms. Marlene Bautista Sears, Roebuck and Co. 3333 Beverly Road BC 175A-B Hoffman Estates, IL 60179 RE: The tariff classification of women's pajamas from Dubai. Dear Ms. Bautista: In your letter dated May 28, 2002, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover. The submitted samples, styles 4001 and 4004, are women’s pajamas composed of knit and woven components. The pajama top is constructed from 60 percent cotton and 40 percent polyester knit fabric and the pajama bottom is constructed from 87 percent polyester and 13 percent cotton woven fabric. The pajama top of style 40001 features a V-neckline with satin trim, long sleeves and a straight hemmed bottom. The pajama bottom features an elasticized waist and long hemmed legs. Style 40004 is identical in styling to the above but the pajama bottom is of a different pattern. You have indicated in your letter that these styles will be produced and sold at retail as pajama sets. Based on the appearance of the garments, and the manner in which they will sold, they are considered to be pajamas. 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 these styles will be classified. The applicable subheading for both styles will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers. The rate of duty will be 16.2 percent ad valorem. Both styles fall within textile category designation 651. Based upon international textile trade agreements products of Dubai are currently not subject to quota restraints 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