CLA-2-62:RR:NC:N3:360 K87386
Mr. Nardat Persaud
Advance Shipping Co., Inc.
30 Vesey Street
New York, NY 10007-2984
RE: The tariff classification of women's sleepwear from India
Dear Mr. Persaud:
In your letter dated June 30, 2004, you requested a tariff classification ruling on behalf of Target Worldwide.
Submitted sample, style TW595, is a women’s pajama set composed of knit and woven components. The pullover pajama top is constructed from 100 percent cotton knit fabric and features a round neckline, long sleeves, a straight hemmed bottom and an applique on the bodice. The pajama bottom is constructed from 100 percent cotton woven fabric. The garment features an elasticized waist and long hemmed legs.
Submitted sample, style TW596, is a women’s pajama set composed of knit and woven components. The pullover pajama top is constructed from 100 percent cotton knit fabric and features a round neckline, long sleeves, a straight hemmed bottom and an applique on the bodice. The pajama bottom is constructed from 100 percent polyester woven fabric and features an elasticized waist and long hemmed legs.
You have indicated that both styles will be packaged together, imported and sold together as a set. Based on the appearance of the garments and the manner in which they will be marketed, we concur that the garments are classifiable as sleepwear.
Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and in this case each component is considered equally essential, classification is based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which this style will be classified.
The applicable subheading for style TW595 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: with two or more colors in the warp and/or the filling. The rate of duty will be 8.9 percent ad valorem.
The applicable subheading for style TW596 will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of man-made fibers. The rate of duty will be 16 percent ad valorem.
Style TW595 falls within textile category designation 351 and style TW596 falls within textile category designation 651. Based upon international textile trade agreements products of India are currently subject to quota restraints 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 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.).
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division