CLA-2-62:OT:RR:NC:N3:348
Ms. Vicky Lee
Macy's Merchandising Group, Inc.
151 West 34th St
New York, New York 10001
RE: The tariff classification of pajamas from India
Dear Ms. Lee:
In your letter dated September 23, 2022, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Item 724361001 is a pair of men’s pajamas. The top is constructed from 60% cotton 40% polyester jersey knit fabric. The top features short sleeves, a round neckline, a screen-printed design on the chest and a hemmed bottom. The bottoms are constructed from 100% cotton woven fabric with two or more colors in the warp and/or the filling. The pants feature a covered elastic waistband with a functional drawstring, an open fly with a hidden functional 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.
Item 824361001 is a pair of men’s pajamas. The top is constructed from 60% cotton 40% polyester jersey knit fabric. The top features short sleeves, a round neckline, a screen-printed design on the chest and a hemmed bottom. The bottoms are constructed from 60% cotton 40% polyester jersey knit fabric. The pants feature a covered elastic waistband with a functional drawstring, a faux fly, 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.
Since Item 724361001 consists 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, Harmonized Tariff Schedule of the United States (HTSUS), the pajamas will be classified under 6207, HTSUS, as it appears last in numerical order in the tariff.
The applicable subheading for Item 724361001 will be 6207.21.0010, HTSUS, which provides for: men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s. The duty rate will be 8.9% ad valorem.
The applicable subheading for Item 824361001 will be 6107.21.0010, HTSUS, which provides for men's . . . nightshirts, pajamas . . . and similar articles: knitted or crocheted: nightshirts and pajamas: of cotton: men’s. The rate of duty is 8.9% ad valorem.
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