The tariff classification of a woman’s four piece pajama set from China

N021542 February 1, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a woman’s four piece pajama set from China Dear Ms. Robertson: In your letter dated December 20, 2007, you requested a tariff classification ruling on behalf of your client Jaclyn Apparel. Style PB2187 is a set consisting of four pieces, two sleep tops, shorts and pants. The garments are constructed from 60 percent cotton and 40 percent polyester knit fabric. One sleep top has short sleeves finished with capping and picot trim, a scooped neckline finished with capping and picot trim, a full front opening with a five button closure, embroidery on the left front panel and a hemmed bottom. The second sleep top is a sleeveless garment with shoulder straps, embroidery on the front panel, a scooped neckline and overlock stitching finishing the bottom. The shoulder straps, neckline in front and back and armholes are finished with capping and picot trim. The capri style sleep pants have an elasticized waistband with a drawstring and hemmed leg openings. The sleep shorts have an elasticized waistband with a drawstring and hemmed leg openings. For classification purposes, one sleep top and one sleep bottom will be classified as one pajama set and the extra sleep top and sleep bottom will be classified as another pajama set. 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 one pajama top and one pair of pajama bottoms will be considered the pajama set. Since this pajama style consist of two bottom pieces and two top pieces, they will be classified as two pajama sets. We are returning your samples as requested. The applicable subheading for each two piece pajama set will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's pajamas, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 8.5% 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/. Each two piece pajama set falls within textile category 351. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division