The tariff classification of women’s pajamas from Taiwan

NY L86396 August 15, 2005 CLA-2-62:RR:NC:N3:360 L86396 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Ms. Betty Coats Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of women’s pajamas from Taiwan Dear Ms. Coats: In your letter dated July 19, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Style JBH52734074 is a pair of women’s pajamas composed from knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric and the pajama bottoms are constructed from 57 percent rayon and 43 percent cotton woven fabric. The pajama top features short sleeves, a round neckline, a screen print on the front and contrasting stitching around the sleeve edges and bottom. The pajama bottom features a partially elasticized waist with a drawstring and long hemmed legs. Style JBH52734080 is a pair of women’s pajamas composed of knit and woven components. The pajama top is constructed from 100 percent knit fabric and the pajama bottom is constructed from 57 percent rayon and 43 percent cotton woven fabric. The pajama top is identical in styling to the above but with long sleeves. The pajama bottom is identical in styling to the above. Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification is based upon GRI 3 (c), which requires classification under the heading that occurs last in numerical order of the heading 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 both 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. The duty rate will be 16 percent ad valorem. Both styles fall within textile category designation 651. 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. 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