HQ 083615
April 4 1989
CLA-2 CO:R:C:G 083615 DSN
Ms. Anna V. Molnar
Import Coordinator
A. J. Schneierson
16 East 34th Street
New York, New York 10016
RE: Reconsideration of New York Ruling 833295
Dear Ms. Molnar:
This ruling letter is in response to your inquiry of
January 10, 1989, in which you requested a reconsideration of
NYRL 833295 of December 12, 1988, of certain nightwear under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples produced in Taiwan were submitted for
examination.
FACTS:
Style number 2602-32602 is a two-piece set consisting of a
short sleeved pullover and a pair of shorts. The pullover
extends from the neck to below the waist. The pullover has a
crew neck, one chest pocket, a straight hemmed bottom and some
overlock stitching for seam reinforcement. The shorts feature an
elasticized waistband and wide leg openings with straight hemmed
bottoms. Both the pullover and shorts are composed of of 55
percent cotton and 45 percent polyester. NYRL 833295 classified
the set as an ensemble under subheading 6104.22.00, HTSUSA.
Style number 2598-32598 is a women's oversized pullover
garment that is composed of 55 percent cotton and 45 percent
polyester. The garment extends from the neck to the upper
thighs. It has ribbed knit crew neck, long hemmed sleeves, chest
pocket and a straight hemmed bottom with two side slits. Some of
the seams are finished with overlock stitching. NYRL 833295
classified the pullover under subheading 6110.20.2075, HTSUSA.
-2-
You submitted the following additional documentation to
support your claim that the samples at issue should be classified
as nightwear: A purchase contract from Sears, Roebuck & Co.,
showing the samples described as nightwear; a signed affidavit
from a Sears buyer confirming the purchase of these samples as
nightwear; and a advertisement layout from Sears depicting the
garments as "a romantic sleepshirt and short pajama".
ISSUE:
Whether NYRL 833295 of December 27, 1988, should be
modified.
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6108, HTSUSA, provides for women's or girls'
nightdresses, pajamas, negligees, bathrobes, dressing gowns and
similar articles, knitted or crocheted. Since the samples at
issue are marketed and sold as nightwear, they are classifiable
in heading 6108, HTSUSA.
HOLDING:
In view of the foregoing, the samples at issue are
classified under subheading 6108.31.0010, HTSUSA, which provides
for women's or girls' nightdresses, pajamas, negligees,
bathrobes, dressing gowns and similar articles, of cotton,
textile category 351, and dutiable at the rate of 9 percent ad
valorem. NYRL 833295 is modified accordingly.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
articles, you should contact your local Customs office prior to
importation of this merchandise to determine the current status
of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division