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NY M84738

July 12, 2006

CLA-2-61:RR:NC:N3:361 M84738


TARIFF NO.: 6108.32.0010

Ms. Kay Morrell, Dillard’s Classification Specialist Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

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

Dear Ms. Morrell:

In your letter dated June 23, 2006, you requested a tariff classification ruling for two styles of women’s pajamas. The submitted garments will be returned to you as requested.

Style F62JN430 is a woman’s two-piece pajama set. The pajama top is constructed from 50 percent polyester, 50 percent nylon knit fabric; the pajama bottoms are constructed from 100 percent cotton knit fabric. The pullover styled pajama top has a V neckline with a rib knit neckband, long sleeves with rib knit cuffs, and a hemmed bottom. The pajama bottoms have a one-inch elasticized waistband with a draw cord, and hemmed legs.

Style F62JN431 is a woman’s two-piece pajama set. The pajama top is constructed from 100 percent nylon knit fabric; the pajama bottoms are constructed from 100 percent cotton knit fabric. The pullover styled pajama top has a loose, unstructured hood, long sleeves, a kangaroo pocket, and a hemmed bottom with side slits.

Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108.

The submitted garments consist of a man-made fiber top and cotton bottoms. The pajamas are considered a composite good, so we must determine which fabric imparts the essential character. By definition, pajamas consist of two pieces: a top and a bottom garment. Without either garment, the pajamas do not exist. Therefore, each component is considered to be equally important in determining the classification. As each is equally essential, classification must be based upon GRI 3(c), which requires classification under the subheading that occurs last in numerical order of the headings which merit equal consideration. The submitted styles may be may be classified under subheadings 6108.31 (cotton) or 6108.32 (man-made fibers). As 6108.32 is the subheading that occurs last in numerical order, that is the subheading under which these two styles will be classified.

The applicable subheading for both styles of pajamas will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’spajamas knitted or crocheted: Of man-made fibers. The rate of duty will be 16 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both styles of pajamas fall within textile category designation 651. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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