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NY A80651

March 23, 1996

CLA-2-62:RR:NC:WA 360 A80651


TARIFF NO.: 6208.29.1000

Mr Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of women's sleepwear from Taiwan

Dear Mr. Plenby:

In your letter dated February 15, 1996, you requested a classification ruling on behalf of Target Stores. The samples submitted with your request will be returned to you under separate cover.

Two samples of women's two-piece pajama sets were submitted with your request designated as styles KS-1 and KS-2. Both styles consists of two pieces constructed from knit and woven components. The upper body garments are constructed from 100 percent cotton knit fabric and the bottoms are constructed from 100 percent silk woven fabric.

The upper body component of style KS-1 features long sleeves, a v-neckline and a full front opening secured by six buttons. The neckline, sleeve edges, front opening and bottom are trimmed in the same silk as the bottom. The buttons are also covered in silk. The boxer-style bottom has an elasticized waist and a self fabric tie at the front waist.

The upper body component of style KS-2 is a pullover that features short sleeves, a scoop neckline and one chest pocket. The neckline, sleeve edges and pocket opening are trimmed in the same silk as the bottom. The bottom is identical in styling as the bottom of style KS-1.

Because the pajamas consist of a knit top and woven bottom, Customs must determine which component imparts the essential character to the composite good. In order to be classified as pajamas, there must be a top garment and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. As the heading for the silk woven component appears last in numerical order, that is the heading under which the pajamas will be classified.

The applicable subheading for styles KS-1 and KS-2 will be 6208.29.1000, 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...of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem.

Styles KS-1 and KS-2 fall within textile category designation 751. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and a visa requirement.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 (212) 466 - 5866.


Roger J. Silvestri

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