The tariff classification of pajama pants from India.Dear Mr. Renfroe:

NY K82819 February 25, 2004 CLA-2-61:RR:NC:WA:361 NY K82819 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Mr. Steve Renfroe, Customs Analyst May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, Missouri 63101 RE: The tariff classification of pajama pants from India. Dear Mr. Renfroe: In your letter dated January 28, 2004, you requested a classification ruling for three garments described as pajama pants. The samples will be returned, as requested. Style 82042/82044 is a pair of women’s pajama pants constructed from 100 percent cotton knit embroidered fabric. The pants have an elasticized waistband with a drawstring, and hemmed leg openings with two-inch side slits. Style 82945 is a pair of women’s pajama pants constructed from 100 percent cotton knit fabric with eyelet embroidery. The pants have an elasticized waistband with a drawstring, and hemmed leg openings with two-inch side slits. Style 82145 is a pair of women’s pajama pants constructed from 100 percent cotton knit embroidered fabric. The pants have an elasticized waistband with a drawstring, and hemmed leg openings with two-inch side slits. Based on appearance, and the merchandising information you have provided, the garments are considered sleepwear. The applicable subheading for the three styles will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of cotton. The rate of duty will be 8.5% ad valorem. The three styles fall within the textile category designation 350. Based upon international textile trade agreements, category 350 from India is subject neither to quota restraints nor to a visa requirement. 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. In your letter, you referred to the submitted garments as knitted sleepwear bottoms. You have not indicated if the bottoms will be imported separately or if you intend to import these garments with matching sleep tops, although the submitted merchandising information also shows matching tops. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division