CLA-2 OT:RR:CTF:TCM H105177 AS

Mr. John T. Hyatt The Irwin Brown Company 212 Charles Street New Orleans, LA 70130

RE: The tariff classification of a unisex hospital gown from El Salvador

Dear Mr. Hyatt:

This is in response to your letter, dated April 26, 2010, filed on behalf of Co Expo, Ltd., requesting the reconsideration of New York Ruling Letter (NY) N099965, dated April 20, 2010. In that ruling, the National Commodity Specialist Division classified a unisex hospital gown under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in subheading 6211.42.0081. We affirm NY N099965, dated April 20, 2010, because this type of garment is designed for use in a medical environment (e.g., hospitals, doctors’ offices, nursing homes, etc.).

You assert that the subject article should be classified as sleepwear under subheading 6208.22.0000, HTSUSA. In your submission, you cite to Headquarters Ruling (HQ) 967039, dated September 10, 2004, wherein separate pajama tops and bottoms were distinguished from hospital scrubs designed for medical staff and were classified as sleepwear within heading 6207, Harmonized Tariff Schedule of the United States (HTSUS).

As we noted in HQ 967039, CBP has consistently ruled that pajamas are generally two-piece garments worn for sleeping whereas one piece garments are not classifiable as pajamas. In this instance, the unisex hospital gown which is the subject of this ruling, is a one piece full length garment which features a V-neckline, short sleeves with snap closures, one chest pocket, and a full back opening secured by fabric ties at the neck and waist. Therefore, the unisex hospital gown is distinguishable from the two piece garments in HQ 967039. We find that the unisex hospital gown is not sleepwear and affirm NY N099965, dated April 20, 2010, which correctly classified the subject merchandise under subheading 6211.42.0081, HTSUSA, as other wearing apparel, of cotton.

      Sincerely,

Ieva K. O’Rourke, Chief Tariff Classification and Marking Branch