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NY C83860

February 25, 1998

CLA-2-61:RR:NC:WA:361 C83860


TARIFF NO.: 6108.32.0010; 6208.21.0010

Ms. Kim Young
Customs Affairs Manager
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of women's pajamas from Taiwan.

Dear Ms. Young:

In your letter dated January 28, 1998, you requested a tariff classification ruling for two pair of women's pajamas on behalf of Meijer, Inc. The samples are being returned, as you requested.

Style 734434 is a pair of women's pajamas constructed from knit and woven fabric. The long sleeve top is constructed from 100% polyester knit polar fleece fabric with a collar, full front opening with button closure, breast pocket, and shirt tail bottom. The collar, pocket and sleeve trim are made from woven flannel fabric. The pajama bottoms are long pull-on pants of 100% cotton woven yarn-dyed flannel with an elasticized waistband.

Since both the top and bottom of pajamas are equally significant, neither the knit top nor the woven bottom portion of the pajamas provides the essential character. These pajamas, therefore, will be classified under the Harmonized Tariff Schedule number that occurs last among those that merit consideration.

Style 734435 is a pair of woman's pajamas constructed from 100% polyester knit polar fleece fabric. The long sleeve pajama top features a collar, full front opening with button closure, side pockets, and side slits. The pajama bottom is a long pull-on pant with an elasticized waistband.

In addition to the evidence of the garments themselves, you have provided information to indicate that the garments were designed, and will be marketed and sold as sleepwear in the intimate apparel section of Meijer stores.

The applicable subheading for style 734434 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...pajamas...of cotton, with two or more colors in the warp and/or the filling. The rate of duty will be 9.3 percent ad valorem.

The applicable subheading for style 734435 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit pajamas of man-made fibers. The rate of duty will be 16.6 percent ad valorem.

Style 734434 falls within the textile category designation 351; style 734435 falls within the textile category designation 651. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Robert B. Swierupski

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