CLA-2-62:OT:RR:NC:N3:348
Ms. Rebecca Cheung-Tran
Macy's Merchandising Group, Inc.
151 West 34th St
New York, New York 10001
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of pajamas from Nicaragua
Dear Ms. Cheung-Tran:
In your letter dated January 5, 2022, you requested a tariff classification ruling. The sample is being retained by this office.
Item 035021001 is a pair of men’s pajamas. The top is constructed from 55% cotton 40% rayon 5% spandex jersey knit fabric. The bottoms are constructed from 100% cotton printed woven poplin fabric. The top features a round neckline and short sleeves. The pants feature an elasticized waistband with two functional snap closures, an open fly with a hidden functional snap button, and hemmed legs. The garments will be flat folded and secured in a belly band with a ribbon threaded through a cardboard band in the center. The center front of the band will read “Club Room - Men’s Pajama Set - SHORT SLEEVE SHIRT WITH PANT.” You state the garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such.
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 information to substantiate this claim. Therefore, the garments will be considered sleepwear, and classified as pajamas of heading 6207, Harmonized Tariff Schedule of the United States (HTSUS).
Since the pajamas consist of both knit and woven garments, we must determine which imparts the essential character. Pajamas by definition must 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 heading which occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under headings 6107 or 6207, HTS, the pajamas will be classified under 6207, HTS as it appears last in numerical order in the tariff.
The applicable subheading for Item 035021001 will be 6207.21.0030, HTSUS, which provides for: men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: other: men’s. The duty rate will be 8.9% ad valorem.
The manufacturing operations are as follows:
The woven and knit fabrics are manufactured in an unknown country.
The sewing thread is formed and finished in an unknown country
The elasticized waistband is formed and finished in an unknown country.
The garment is cut, sewn and assembled in Nicaragua
The garment will be shipped directly from Nicaragua to the United States.
General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if—
(i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement;
(ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or
(B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note;
and the good satisfies all other applicable requirements of this note; or
(iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
As the good contains non-originating materials, it would have to undergo an applicable change in tariff classification in order to meet the requirements of General Note (GN) 29(b)(ii)(A).
On August 7, 2008, The United States Trade Representative published a notice in the Federal Register. The notice established an effective date of August 15, 2008 for the amendments announced in Presidential Proclamation 8213, as modified by Proclamation 8272. Section A of the Annex to Presidential Proclamation 8213 modified the list of apparel items subject to the single transformation rule. Certain enumerated goods are only required to be cut or knit to shape, or both, and sewn or otherwise assembled in the CAFTA-DR beneficiary countries to qualify for preferential treatment. These items are not subject to GN29 Chapter 62 Chapter rules 3, 4 and 5. Annex A lists 6207, HTSUS (for boxers, pajamas or nightwear only) and 6208, HTSUS (for boxers, pajamas or nightwear only) as one of the items eligible for the single transformation rule.
For goods classified in subheading 6207.2, General Note 29/62.33 requires:
A change to pajamas and sleepwear of subheadings 6207.21 or 6207.22, tariff items 6207.91.30 or 6207.99.85, subheadings 6208.21 or 6208.22 or tariff items 6208.91.30, 6208.92.00 or 6208.99.20 from any other chapter, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement.
Based on the facts provided, the garments described above do qualify for DR-CAFTA preferential treatment. The garments will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
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 the World Wide Web at
https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division