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NY C87892


June 16, 1998

CLA-2-62:RR:NC:TA:360 C87892

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.21.0010; 6208.91.3010

Ms. Kathy Brennan

Eddie Bauer, Inc.

P.O. Box 97000

Redmond, WA 98073-9700

RE: The tariff classification of women's pajamas and sleepwear separates from Macau

Dear Ms. Brennan:

In your letter dated April 29, 1998, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Three styles of women's woven sleep garments were submitted with your request, 24800044, 24800045 and 24800042 . All of the garments are made from 100 percent cotton flannel plaid yarn dyed fabric. You state that the garments are oversized and non-binding for comfort while sleeping and will be advertised in your catalog as garments to be worn to bed.

Furthermore, you have indicated that the pajama tops and long bottoms will be imported together, with a slight variation in sizing, in one shipment but will be sold separately as mix and match components. The boxer-styled sleep bottoms will be shipped during the same shipping period.

Style 24800044 is a pajama top which will be imported under the following item numbers: 045-4918 (reg); 045-4919 (petite); 045-

4920 (tall). The garment features a pointed shirt collar, a full front opening secured by six small flat buttons, long sleeves, side slits and a chest pocket.

Style 24800045 is a pajama bottom which will be imported under the following item numbers: 045-4921 (reg); 045-4922 (petite); 045-

4923 (tall). The pull-on bottoms have an
elastic waistband, a faux front opening and extend to the ankles.

Style 24800042 is a boxer-styled sleep short which will be imported under the following item numbers: 045-4924 (reg); 045-4925 (petite); 045-4923 (tall). The garment features an elastic waistband and a faux front opening.

As you have noted, Customs views pajamas as composite goods. As composite goods and based upon their condition as imported, shipments of equal numbers of matching sleepwear (pajama) tops and sleepwear (pajama) bottoms will be viewed by Customs as shipments of composite goods that form a whole which is not normally sold as separate parts and is commercially known as pajamas. Thus, garments in such shipments will be classified as pajamas of heading 6208, HTS. Please note, that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not prelude classification as pajamas. The sleepwear separates, if imported separately or as unmatched extras, are not classified as pajamas.

When imported separately, or as unmatched extras in a shipment, the applicable subheading for styles 24800044, 24800045 and 24800042 will be 6208.91.3010, 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, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women's. The duty rate will be 11.6 percent ad valorem.

When styles 24800044 (top) and 24800045 (long bottom) are imported together in shipments containing matching equal number of tops and bottoms, the garments constitute a pajama set and the applicable subheading will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven cotton pajamas with two or more colors in the warp and/or filling in subheading. The rate of duty will be 9.3 percent ad valorem.

When imported separately, or as unmatched extras in a shipment, styles 24800044, 24800045 and 24800042 fall within textile category designation 352. When imported together in shipments containing equal numbers of tops and bottoms which constitute a pajama set, the pajamas will fall under textile category designation 351. Based upon international textile trade agreements products of Macau under textile category designation 351 are subject to a visa requirement and quota restraints. Currently, products of Macau under textile category designation 352 are subject to 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.

Sincerely,


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