CLA-2 CO:R:C:T 957411 SK
TARIFF NO.'s: 6203.22.3050; 6203.22.3020
Joe Falce
Foster Industries, Inc.
358 Fifth Avenue
New York, N.Y. 10001-2209
RE: Classification of men's 100 percent cotton woven upper body garment and
trousers; denim; not pajamas; 6.5 ounce per square yard denim fabric not usually used
in the manufacture of pajamas; Note 3(b)to Chapter 62; ensembles; 6203.22.3050;
6203.22.3020, HTSUSA.
Dear Mr. Falce:
This is in response to your request for a binding classification ruling for two
garments which comprise the top and bottom portions of style number 277. You
submit that the garments are classifiable as cotton denim pajamas. Samples were
submitted for Customs' examination and will be returned to you under separate cover.
FACTS:
The submitted sample, referenced style number 277, consists of a woven
cotton denim top and bottom. The garments weigh 6.5 ounces per square yard. The
top has a notched collar, long sleeves with hemmed bottoms, a full-frontal opening
with button closures, a breast patch pocket and side vents. The pants feature an
elasticized turned-over waistband with a functional drawstring, a one-button closure
at the waist, a placketed fly front with a one button closure, a rear patch pocket and
hemmed leg bottoms.
ISSUE:
What is the proper classification for style 277?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative section or chapter
notes, taken in order. Merchandise that cannot be classified in accordance with GRI
1 is to be classified in accordance with subsequent GRI's.
The determinative issue is whether the subject garments are classifiable as
pajamas, or as an ensemble consisting of top and pants. Upon initial examination,
style 277 possesses an overall design that appears suitable for use either as pajamas or
as a top and pant. In circumstances such as this, where the identity of a garment is
ambiguous for classification purposes, reference to The Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories, CIE 13/88, (Guidelines) may
be helpful. The Guidelines were developed and revised in accordance with the
HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in
the determination of the appropriate textile categories established for the
administration of the Arrangement Regarding International Trade in Textiles.
The Guidelines, at page 24, offer the following with regard to the classification
of pajamas:
"[P]ajamas are worn by both sexes and all ages. They consist
of an upper part, pullover or coat style, with long, short or no
sleeves and a lower part, short, intermediate, or long trouser-
like garments or of any style panties."
The Guidelines' description allows great latitude as to the various styles of
garments that are acceptable as pajamas for tariff classification purposes. Certainly
the garments in the instant case fall within the general permissible guidelines set forth
above (i.e., coat style top with long trouser-like bottoms).
We note, however, that the overall design of the garment is but one
consideration. Other characteristics of style 277, such as the type of fabric used, may
bear directly on the garments' suitability for use as pajamas. Style 277 is made of a
denim fabric weighing 6.5 ounces per square yard. This office recognizes that, as a
practical matter, sleepwear garments are traditionally made from lightweight fabrics.
Sleepwear garments are not typically made from denim, let alone denim fabric of this
weight. A Customs National Import Specialist contacted a large department store in
Manhattan and inquired as to whether any of their buyers had purchased denim
pajamas: they had not. Visits to five large retail outlets revealed that none of them
sold denim pajamas.
The top portion of style 277 could easily be worn as an outerwear sports shirt.
The trousers, with their substantial fly, provide sufficient coverage so that they could
modestly be worn as outerwear. The trouser's turned-over waistband is more akin to
those found on outerwear as opposed to sleepwear which usually has a plain
drawstring waist or an elasticized waist which has not been rolled. Style 277 is well-suited in its overall design for use as outerwear. This fact, combined with the fact
that denim is not a commonly accepted sleepwear fabric in the trade and that the
denim fabric used in the manufacture of style 277 is rather heavy for use in
sleepwear, leads this office to the conclusion that style 277 is classifiable as a top and
trousers.
Note 3(b) to Chapter 62 states:
"[T]he term ensemble' means a set of garments (other than suits
and articles of heading 6207 or 6208) composed of several pieces
made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body ...., and
- one or two different garments, designed to cover the lower part of
the body and consisting of trousers ... ."
The garments at issue are made up in identical fabric and put up for retail sale.
Accordingly, the submitted top is classifiable under subheading 6203.22.3050,
HTSUSA, which provides for men's woven cotton shirts as part of an ensemble. The
submitted trouser is classifiable under subheading 6203.22.3020, HTSUSA, as men's
woven cotton trousers as part of an ensemble.
HOLDING:
The top portion of style 277 is classifiable under subheading 6203.22.3050,
HTSUSA, which provides for men's woven cotton shirts as part of an ensemble. The
rate of duty is equivalent to the rate applicable to this garment if entered separately:
20.9 percent ad valorem (if entered separately, the top portion of style 277 would have
been classifiable under subheading 6205.20.2050, HTSUSA). The textile quota
category is 340.
The trouser portion of style 277 is classifiable under subheading
6302.22.3020, HTSUSA, which provides for men's woven cotton trousers as part of
an ensemble. The rate of duty is equivalent to the rate applicable to this garment if
entered separately: 17.6 percent ad valorem (if entered separately, the trouser portion
of style 277 would have been classifiable under subheading 6203.42.4010,
HTSUSA). The textile quota category is 347.
The designated textile and apparel categories may be subdivided into parts. If
so, the visa and quota requirements applicable to the subject merchandise may be
affected. Since part categories are the result of international bilateral agreements
which are subject to frequent negotiations and changes, to obtain the most current
information available we suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service which is updated weekly and is available for inspection at a
local Customs office.
Due to the nature of the statistical annotation (the ninth and tenth digits of
the classification) and the restraint (quota/visa) categories, you should contact the
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