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NY K83440

March 5, 2004
CLA-2-61:RR:NC:WA:361 NY K83440


TARIFF NO.: 6108.31.0010

Ms. Cindy R. Taber
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
551 Fifth Avenue
New York, NY 10176

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

Dear Ms. Taber:

In your letter dated February 17, 2004, on behalf of your client Charles Komar & Sons, Inc., you requested a classification ruling for women’s garments.

The submitted sample, style G928613, is a pair of women’s pajamas. The pajama tops are made from 100 percent cotton knit fabric with narrow side panels made from 100 percent polyester knit mesh fabric. The bottoms are made from 90 percent cotton, 10 percent spandex, knit fabric with 100 percent polyester knit mesh waistband. The sleeveless pullover pajama top has embroidery on the front panel, a U-shaped neckline, capping finishing the neckline and armholes, and a plain, hemmed bottom. The pajama bottoms are shorts with an elasticized waistband with a drawstring and hemmed leg openings.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the cotton fabric provides the essential character, therefore, the garment is considered to be of cotton.

The two items will be purchased, imported and sold as a set. Based on appearance, and the merchandising information you have provided, the garments are considered pajamas.

The applicable subheading for the pajamas, style G928613, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of cotton. The rate of duty will be 8.5% ad valorem.

Style G928613 falls within the textile category designation 351. Based upon international textile trade agreements products of China are subject to quota 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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