The tariff classification of women's pajamas from Taiwan

NY J82239 April 8, 2003 CLA-2-62:RR:NC:N3:360 J82239 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of women's pajamas from Taiwan Dear Mr. Garrett: In your letter dated March 11, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 4657 is a pair or of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent polyester knit fabric. The pajama bottom is constructed from 100 percent cotton woven fabric. The pajama top features long sleeves and a V-neckline. The neckline and sleeve edges have contrasting colored stitching. The pajama bottom features an elasticized waist and cropped legs. The cuff on the pants are of he same fabric as the top. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered 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 this style will be classified. The applicable subheading for style 4657 will be 6208.21.0010, 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 cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 9 percent ad valorem. Style 4657 falls within textile category designation 351. Based upon international textile trade agreements products of Taiwan 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 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.). 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