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NY K80897

January 8, 2004
CLA-2-61:RR:NC:WA:361 NY K80897


TARIFF NO.: 6108.91.0030

Mr. Djibril Makalou, Import Manager
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a woman’s pajama tops from China.

Dear Mr. Makalou:

In your letter dated December 10, 2003, you requested a classification ruling for women’s pajama tops. The items will be returned as requested.

Styles 90-105744 and 90-105745 are identical women’s pajama tops constructed from lightweight 100 percent cotton rib knit fabric. The camisole styled garments have adjustable ¼ inch shoulder straps, a square neckline in front, and a plain, hemmed bottom.

Styles 90-109534 (submitted) is a woman’s pajama top constructed from lightweight 100 percent cotton rib knit fabric. The sleeveless pullover garment 1 ¼ inch shoulder straps, a V-shaped neckline in front, shirring just below the V, and a plain, hemmed bottom.

You have referred to the garments as a pajama tops. Based on their appearance, as well as the supporting marketing information provided, the garment will be classified as sleepwear in heading 6108.

The applicable subheading for the three garments will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pajamasand similar articlesknitted or crocheted: Of cotton: other. The duty rate will be 8.5% ad valorem.

The three styles fall within textile category designation 350. Based upon international textile trade agreements this category from China is not currently subject to quota, nor to 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.

In your letter you referred to the submitted garments as a pajama tops. You have not indicated if matching sleepwear bottoms will also be imported. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. 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 preclude classification as pajamas. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.

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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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