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NY K88519

September 1, 2004
CLA-2-61:RR:NC:WA:361 NY K88519


TARIFF NO.: 6108.32.0010

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a pair of woman’s pajamas from Vietnam.

Dear Ms. Shira:

In your letter dated August 10, 2004, on behalf of United Retail, Inc., you requested a classification ruling for a pair of woman’s pajamas. We are returning your sample as you requested.

Style 7696 is a pair of woman’s pajamas made from two different fabrics. The top is constructed from 100 percent polyester knit fleece fabric and the pajama pants are constructed from 100 percent cotton knit fabric. The pullover pajama top has a V-shaped neckline, a partial front opening with a four snap closure, long sleeves and a plain, hemmed bottom. The pajama pants have an elasticized waistband with a drawstring and hemmed leg openings. Based on the appearance of this style, as well as the supporting marketing information, the garment is considered sleepwear, and classified in heading 6108.

Because the pajamas consist of a polyester knit top and cotton knit bottom, Customs must determine which component imparts the essential character to the composite good. In order to be classified as pajamas, there must be a top garment and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is equally important to the creation of the whole, i.e., the pajamas. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the subheading which occurs last in numerical order of the subheadings which merit equal consideration. As the subheading for the man-made fiber (polyester) component appears last in numerical order, that is the subheading under which the pajamas will be classified.

The applicable heading for style 7696 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamasand similar articles: Of man-made fibers. The rate of duty will be 16 percent ad valorem.

Style 7696 falls within textile category designation 651. Based upon international textile trade agreements, products of Vietnam are subject to visa requirements and quota restraints.

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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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