The tariff classification of women’ three-piece pajama sets from China

N017681 September 28, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6208.91.3010 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of women’ three-piece pajama sets from China Dear Mr. Salvato: In your letter dated September 21, 2007, you requested a classification ruling on behalf of Movie Star Inc. The samples will be returned as requested. Style 6CG55211 is a woman’s three-piece pajama set consisting of a pair of long pajama bottoms and short pajama bottoms constructed from 100 percent cotton woven flannel fabric and a pajama top constructed from 100 percent cotton knit fabric. You have indicated that this style will be imported and sold as a set. The upper body garment features long sleeves, a V-neckline with a simulated partial opening with three buttons and a straight hemmed bottom. The one pajama bottom features an elasticized drawstring waist with long hemmed legs. The other pajama bottom is identical in styling but with short hemmed legs. Based upon their appearance, we agree with your assertion that these garments are classified as sleepwear in heading 6208, HTS. However, it is Customs position based on prior rulings ( see HQ 956505 of 10/12/1994) that pajamas consists of two pieces: one pajama top and one pajama bottom. In this case, the knitted pajama top and the long pajama bottoms will be considered the pajama set. Since pajamas consist of two pieces, the third garment, a short pajama bottom cannot be classified as a part of a pajama set with the other two garments. It will be classified as a pajama separate. The applicable subheading for the pajama top and long pajama bottom will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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: other: women’s. The duty rate will be 8.9 percent ad valorem. The applicable subheading for the short pajama bottom will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 11.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pajama set falls within textile category 351 and the short pajama bottom falls within textile category designation 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division