The tariff classification of a woman’s pajama set

N038657 September 24, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Jo Harrington Vanity Shop of Grand Forks, Inc. 1001 North 25th Street Fargo, ND 58102 RE: The tariff classification of a woman’s pajama set Dear Ms. Harrington: In your letter dated July 30, 2008 you requested a classification ruling. As a follow-up to our letter, N035231, dated August 25, 2008 you submitted a sample of the garment in question. The submitted sample, style G085127L, is a woman’s pajama set constructed from 60 percent cotton and 40 percent polyester knit fabric. The 2 piece thermal set is composed of a sleep top and sleep pants. The top features long sleeves with ribbed knit cuffs, a crew neckline and a hemmed bottom. The pants feature an elastic waistband, a faux fly and leg openings with ribbed knit cuffs. Based on appearance as well as the merchandising information provided, the set is considered sleepwear and classified in heading 6108. We are returning your sample. The applicable subheading 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. The textile category designation is 351. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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