The tariff classification of a woman's pajama pant from Taiwan

NY L82373 February 17, 2005 CLA-2-62:RR:NC:N3:360 L82373 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Ms. Jada Evans May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of a woman's pajama pant from Taiwan Dear Ms. Evans: In your letter dated February 1, 2005, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style 86020 is a woman’s pajama bottom constructed from 100 percent cotton woven fabric. The garment features an elasticized drawstring waist, a rear pocket with self-fabric bow and capri length legs with a scalloped hem. You have indicated that this garment will be sold in the sleepwear department along with nightgowns and two-piece pajama sets. Based upon the appearance of the garment and the manner in which it will marketed and sold, the garment is considered sleepwear. The applicable subheading for style 86020 will be 6208.91.3010, 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: other: of cotton: other: women’s. The rate of duty will be 11.2 percent ad valorem. Style 86020 falls within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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