CLA-2-61:RR:NC:WA:361 NY I86159
Ms. Jeannine Greener – Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-9700
RE: The tariff classification of women’s pajama separates from China, Indonesia, Taiwan, and
Japan.
Dear Ms. Greener:
In your letter dated September 3, 2002, you requested a classification ruling for five women’s garments.
The first submitted sample, a woman’s pajama top, will be imported under Style #045-0906 (regular size), Style #045-0907 (petite size), and Style #045-0908 (tall size) and Style #045-0909 (plus size). The garment is constructed from 100% cotton knit fabric and features a modified u-shaped neckline, spaghetti straps, and a hemmed bottom. The top also has embroidery around the neckline, armholes , and shoulder straps.
The second submitted sample, a woman’s pajama top, will be imported under
Style #045-0898 (regular size), Style #045-0899 (petite size), and Style #045-0900 (tall size) and Style #045-0901 (plus size). The garment is constructed from 100% cotton knit fabric and features a v-neckline in front, long sleeves, a full front opening with a six-button closure, and a hemmed bottom. The top also has embroidery around the neckline and down the full front opening.
The third submitted sample, a woman’s pajama top, will be imported under
Style #045-0821 (regular size), Style #045-0822 (petite size), and Style #045-0823 (tall size) and Style #045-0824 (plus size). The garment is constructed from 100% cotton knit fabric and features a modified u-neckline, short sleeves with an inserted openwork strip, and a hemmed bottom.
The fourth submitted sample, a woman’s pajama top, will be imported under Style #045-0923 (regular size), Style #045-0924 (petite size), and Style #045-0925 (tall size) and Style #045-0926 (plus size). The garment is constructed from 100% cotton knit fabric and features a modified u-neckline with an embroidered design in front, shoulder straps measuring approximately 1/2" in width, and a hemmed bottom.
The fifth submitted sample, a woman’s pajama top, will be imported under Style #045-0813 (regular size), Style #045-0814 (petite size), and Style #045-0815 (tall size) and Style #045-0816 (plus size). The garment is constructed from 100% cotton knit fabric and features a v-neckline in with an embroidered design in front, long sleeves, and a hemmed bottom.
You have indicated that the pajama tops will be sold as part of a “mix and match” sleepwear group. Based on appearance, and the merchandising information you have provided, the garments are considered sleepwear.
We are returning your samples as you requested.
When imported together in shipments containing equal numbers (pairs) of matching pajama tops and bottoms, the applicable subheading for the matching garments 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 8.6% ad valorem.
When imported separately, or when imported without a matching component, the applicable subheading for the pajama tops will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas and similar articles of cotton. The rate of duty will be 8.6% ad valorem.
The pajama tops and bottoms, when imported in equal quantities fall within the textile category designation 351; the pajama tops imported separately or without a matching component fall within the textile category designation 350. Based upon international textile trade agreements, category 351 from Taiwan, China, and Indonesia is subject to visa requirements and quota restraints. Category 351 from Japan is subject to visa requirements.
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,
National Commodity
Specialist Division