The tariff classification of a woman’s pajama set and sleep pants from China.

N022645 February 6, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010, 6108.92.0030 Mr. Drogalis Prestige Global 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a woman’s pajama set and sleep pants from China. Dear Mr. Drogalis: In your letter dated January 29, 2008 you requested a classification ruling. Style F08-1032 is a woman’s pajama set constructed from 60 percent cotton and 40 percent polyester jersey knit fabric. The top features a cross over V neckline, hemmed long sleeves, picot trim around the front and back neckline and a hemmed bottom. The pants feature an elasticized waistband and hemmed leg openings. Style F08-1035 is a pair of women’s sleep pants constructed of 100 percent polyester knit fabric. The brushed pants feature an elasticized waistband with a decorative bow in the center and hemmed leg openings. Based on appearance as well as the merchandising information provided, the garments are considered sleepwear and classified in heading 6108. We are returning your samples. When the top and pants for style F08-1032 are imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.5 % ad valorem. The applicable subheading for style F08-1035 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% 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, style F08-1032, falls within textile category 351. Style F08-1035 falls within textile category 650. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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