CLA-2-62:OT:RR:NC:N3:360
Darlene Irish
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of women’s pajama sets from India
Dear Ms. Irish:
In your letter dated December 19, 2012, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 24103002 is a woman’s pajama set constructed from 100 percent cotton woven fabric. The pajama top features a notched collar, long sleeves, a full front opening secured by five button closures, and a hemmed bottom. The pajama bottom features a drawstring at the waist and long hemmed legs.
Style 24103003 is a woman’s pajama set composed of both knit and woven components. The pajama top is constructed from 100 percent cotton knit fabric and features a round neckline, ¾ length sleeves, and a hemmed bottom. The pajama bottom is constructed from 100 percent cotton woven fabric and features a drawstring at the waist and long hemmed legs. Since the pajama top and the pajama bottom are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The pajama set will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for styles 24103002 and 24103003 will be 6208.21.0020, HTSUS, 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: Other: Women’s. The rate of duty will be 8.9 percent 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 http://www.usitc.gov/tata/hts/.
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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division