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NY H81802

June 28, 2001

CLA-2-62:RR:NC:TA:360 H81802


TARIFF NO.: 6208.21.0010

Ms. Elaine Giurleo
Milco Industries, Inc.
180 Madison Avenue
New York, NY 10016

RE: The tariff classification of women's pajamas from China

Dear Ms. Giurleo:

In your letter dated June 4, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover.

The submitted sample, style 1A546ILPJ, is a pair of women’s pajamas composed of knit and woven components. The upper body garment is constructed from 60 percent cotton and 40 percent polyester rib knit fabric and the pajama bottom is constructed from 100 percent cotton woven fabric. The upper body garment features long hemmed sleeves, a V-neckline, a straight hemmed bottom and an embroidered design on the bodice. The pajama pant features an elasticized drawstring waist, a left over right fly front opening secured by three buttons and long hemmed legs.

As noted above, the pajama bottom has a left over right closure. Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s pr girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear that based on the cut of the garment that it was designed for women. Therefore, the garment will be classified as a women’s garment.

You have indicated that these garments will be sold as a set in the sleepwear department of retail stores. Based both on the appearance of the garments, as well as the manner in which they will be merchandised, these items are considered sleepwear.

Because the pajamas are made up of both knit and woven fabric, the pajamas are considered to be a composite good, under the General Rules of Interpretation (GRI) 3. Pajamas by definition must consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which style 1A546ILPJ is classified.

The applicable subheading for style 1A546ILPJ will be 6208.21.0010, 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: nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 9.1 percent ad valorem.

Style 1A546ILPJ falls within textile category designation 351. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7080.


Robert B. Swierupski

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