CLA-2-62:RR:NC:N3:360 K85708
Karen Riggs
Manager U.S. Operations
Talbots
174 Beal Street
Hingham, MA 02043
RE: The tariff classification of women’s pajama separates from China
Dear Ms. Riggs:
In your letter dated April 30, 2004, you requested a classification ruling. The five samples submitted with your request will be returned, as requested.
Style 45103132 is a women’s flannel pajama bottom made from 100% cotton woven fabric. The ankle length garment features a fully elasticized waistband with a drawstring, a rear back pocket with coordinated piping, and slits at the ankles with coordinated capping. Styles 45103133 and 45103134, which are identical in styling but differ in color and print, will also be imported.
Style 45103144 is a women’s sateen pajama bottom made from 100% cotton woven fabric. The ankle length garment features a fully elasticized waistband with a drawstring and slits at the ankles. Styles 45103147 and 45103148,which are identical in styling but differ in color and print, will also be imported.
Style 45103130 is a women’s pajama top made from 100% cotton interlock knit fabric. The pullover features long sleeves, a hemmed bottom and a v-neckline with capping.
Style 45103131 is a women’s pajama top made from 93% cotton and 7% spandex interlock knit fabric. The sleeveless top features a v-neckline with a lace insert, capping around the arm opening and neck and a hemmed bottom.
Style 45103150 is a women’s tank style pajama top made from 93% cotton and 7% spandex interlock knit fabric. The top features spaghetti straps, a square neckline and a hemmed bottom.
You have stated that the pajama tops and bottoms 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.
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 duty rate will be 8.5 percent ad valorem.
The applicable subheading for the pajama bottoms 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 duty rate will be 11.2 percent ad valorem.
The pajama tops fall within textile category designation 350 and the pajama bottoms fall within textile category designation 352. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
In your letter you have indicated that the separates will be sold as part of a mix and match marketing strategy. You have not indicated, however, whether the tops and bottoms will be imported separately or with matching components. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term “matching”, Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size, a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2
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. 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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division