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NY J84073

June 12, 2003

CLA-2-62:RR:NC:N3:360 J84073


TARIFF NO.: 6208.21.0010, 6405.20.3060

Karen Kuza
Customs Compliance and Auditing Supervisor The Marmaxx Group
Att: Imports Rt. J4S
770 Cochituate Road
Framingham, MA 01701

RE: The tariff classification of women’s pajamas and slippers from China

Dear Ms. Kuza:

In your letter dated May 5, 2003 you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.

Style 1910MYF3 consists of a pair of pajamas and slippers made from woven fabric of 100 percent cotton. The pajamas feature a collar, a full front, buttoned opening, long sleeves and two pockets at the waist. The bottoms have long legs and an elasticized waist. Both pieces are embellished with a solid colored piping. The slippers feature a closed toe and an open heel with an upper external surface area that you state is made of 100% cotton material, a foam-padded insole and an outer sole of 100% cotton that is covered with rubber/plastic traction dots. The pajamas and slippers will be imported and sold with a mesh fabric envelope-like carry bag with a cotton flap with button closure. On the outside of the bag there will be a label depicting the items inside as “flannel pajama set & slippers”. The information on the label includes the word “Kenji”, which you identify as your private sleepwear label, along with size, fiber content and country of origin information. The pajamas and envelope are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the pajama and the carry bag.

Although you have referred to these articles as a retail gift set, for tariff purposes, the pajamas and slippers are separately classifiable. Part of the criteria used to qualify goods as sets is that each portion must be: "put up together to meet a particular need or carry out a specific activity" [Explanatory Notes, General Rules of Interpretation (GRI) 3, p. 4]. Pajamas have been defined as articles designed and used for sleeping. The pajamas and slippers obviously, do not share a specific or common function.

The applicable subheading for the pajamas and carry bag will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' pajamas, of cotton, with two or more colors in the warp and/or the filling. The duty rate will be 9 percent ad valorem.

The applicable subheading for the slippers will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, for women. The rate of duty will be 7.5% ad valorem.

The pajamas and carry bag fall within textile category designation 351. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The slippers are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3051.


Robert B. Swierupski

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