United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY L80031 - NY L80078 > NY L80066

Previous Ruling Next Ruling
NY L80066




November 3, 2004
CLA-2-61:RR:NC:WA:361 NY L80066

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010; 6208.21.0020; 6208.91.3010

Mr. Keith Corson, Customs Compliance Coordinator Kmart Corporation
3100 Big Beaver Road, S1F3
Troy, MI 48083-3163

RE: The tariff classification of women’s pajamas from Jordan and pajama separates from Bangladesh.

Dear Mr. Corson:

In your letter dated September 20, 2004, you requested a classification ruling for women’s pajamas and pajama separates. The submitted items will be returned, as requested.

The first pair of pajamas will be constructed from 95 percent cotton, five-percent spandex knit fabric. The pajama sleeveless pajama top has 3/8-inch adjustable elasticized shoulder straps, a U-shaped neckline in front and the bottom finished with overlock stitching. The upper back extends straight across from side seam to side seam. The front neckline, upper edge of the back, and armholes are trimmed with elastic. The pants length pajama bottoms have a 5/8-inch elasticized waistband and hemmed leg openings. Upon importation, the pajama tops will be designated as either style 36-232 (yarn dyed stripes) or 36-233 (all overprint). The pajama bottoms will be designated as style 36-224. Equal numbers of matching pajama tops and bottoms will be imported in the same shipment.

The second pair of pajamas will be made up of a knit top and woven bottom. The sleeveless pajama top, is constructed from 100 percent cotton rib knit fabric and has a rounded neckline, a partial placket opening with three button closure, and a plain bottom finished with overlock stitches. The woven pants length pajama bottom is constructed from 100 percent cotton fabric. The pajama bottom has a covered elasticized waistband and hemmed leg openings. Upon importation, the pajama tops will be designated either as style 36-228 (regular sizes designated as S, M, L, and XL) or 49-228 (maternity sizes designated 1X through 3X). The pajama bottoms will be designated as style 36-236 (regular sizes designated as S, M, L, and XL) or 49-236 (maternity sizes designated 1X through 3X). If imported from Jordan, equal numbers of matching pajama tops and bottoms will be imported in the same shipment. The pajama bottoms may also be imported separately from Bangladesh.

Based on the appearance of the submitted garments, they are considered sleepwear.

For pajamas that consist of a knit top and woven 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 heading which occurs last in numerical order of the headings which merit equal consideration. As the heading for the woven component appears last in numerical order, that is the heading under which the pajamas will be classified.

The applicable subheading for the pajamas that are made up of either styles 36-232 and 36-224 or of styles 36-233 and 36-224 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.

The applicable subheading for the pajamas that are made up of either styles 36-228 and 36-236 or of styles 49-228 and 49-236 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...pajamas of cotton. The rate of duty will be 8.9 ad valorem.

The applicable subheading styles 36-236 and 49-236, if imported separately will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's ...pajamas and similar articles: of cotton. The rate of duty will be 11.2 ad valorem.

The pajamas made up of styles 36-232 and 36-224, or of styles 36-233 and 36-224, or of styles 36-228 and 36-236, or of styles 49-228 and 49-236 fall within the textile category designation 351; the separate pajama bottoms, styles 36-236 and 49-236, fall within textile category designation 352. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa; products of Jordan are not 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: