The tariff classification of boys’ sleepwear from Turkey

NY J84038 May 28, 2003 CLA-2-61:RR:NC:TA:358 J84038 CATEGORY: Classification TARIFF NO.: 6107.21.0020 Carolyn Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of boys’ sleepwear from Turkey Dear Ms. Malina: In your letter dated April 3, 2003 you requested a classification ruling. Submitted style 88477, manufactured from finely rib-knitted fabric of 100% cotton, is a pair of pajamas, the bottoms of which are fully elasticized around the waistband and the ankles of which are close-fitting. The pullover of this style is characterized by a partial-front, zippered opening which extends into the stand-up collar and by close-fitting wrists. As you have requested, the sample style is being returned. Although you suggest classifying this style as underwear, based on the construction and the styling of its component garments, it is believed by U.S. Customs that the principle use for style 88487 will be as sleepwear. Therefore, the applicable subheading for submitted style 88477 will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …pajamas…and similar articles, knitted…, …pajamas, of cotton, boys’. The duty rate will be 9 per cent ad valorem. The pajamas fall within textile category designation 351. Based upon international textile trade agreements products of Turkey 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division