The tariff classification of women's pajamas from China.

NY I89342 December 30, 2002 CLA-2-62:RR:NC:N3:360 I89342 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Ms. Amanda Wilson Custms Compliance Department Dillard's, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of women's pajamas from China. Dear Ms. Wilson: In your letter dated December 17, 2002, you requested a ruling on tariff classification for three styles of women’s pajamas. The samples submitted with your request will be returned to you under separate cover. Style S32JN520 is a women’s two-piece pajama set constructed from 65% polyester and 35% cotton woven fabric. The pajama top is sleeveless and features racerback styling, a notched collar, a full front opening with a five-button closure, a breast pocket and a hemmed bottom. The pull-on shorts feature an elasticized waist with a drawstring. Style S32JN522 is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric and the pajama bottom is constructed from 65 percent polyester and 35 percent cotton woven fabric. The pajama top features short sleeves, a scooped neckline, side vents, and a hemmed bottom. The sweat patch on the inner back panel and the applique on the front panel match the woven fabric of the pajama bottom. The pajama bottom features an elasticized drawstring waist with a drawstring and long hemmed legs. Style S32JN524 is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent knitted fabric and the pajama bottom is constructed from 65 percent polyester and 35 percent cotton woven fabric. The tank-style pajama top features U-shaped neckline and a hemmed bottom. The sweat patch on the inner back panel and the applique on the front panel match the woven fabric of the pajama bottom. The pull-on shorts feature an elasticized waist with a drawstring. You have submitted documentation, hangtags and labels to support your claim for sleepwear. Based on the appearance of the garments and the manner in which they will be marketed and sold we agree that the garments are correctly classifiable as pajamas. Because styles S32JN522 and S32JN524 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 all 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. Effective January 1, 2003, the rate of duty will be 16.1 percent ad valorem. All styles fall within textile category designation 651. Based upon international textile trade agreements products of China are currently subject to quota restraints 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