CLA-2-62:RR:NC:N3:360 I81555
Ms. Kate Ryan
Urban Outfitters Inc.
1809 Walnut Street
Philadelphia, PA 19103
RE: The tariff classification of women's sleepwear from India.
Dear Ms. Ryan:
In your letter dated May 9, 2002, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover.
Style AECPO055 is a woman’s bathrobe constructed from 100 percent cotton woven fabric. The garment features ¾ length sleeves and a full front opening secured by a self-fabric belt.
Style AECPT306 is a woman’s pajama top constructed from 100 percent cotton woven fabric. The garment features a shaped front neckline, adjustable shoulder straps, an empire waist, two front pockets and a full back opening secured by six buttons.
Style AECPP217 is a woman’s pajama bottom constructed from 100 percent cotton woven fabric. The garment features an elasticized drawstring waist, one rear pocket and long hemmed legs.
The applicable subheading for style AECPO055 will be 6208.91.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles: women’s. The rate of duty will be 7.7 percent ad valorem and the quota category is 350.
When imported separately, or when imported without a matching component, styles AECPT306 and AECPP217, are classifiable in subheading 6208.21.0020, HTSUSA, which provides for, inter alia, women’s or girls’ other sleepwear, of cotton. The applicable rate of duty will be 11.3 percent ad valorem and the quota category is 352.
When imported together in equal numbers (pairs) of matching tops and bottoms, styles AECPT306 and AECPP217 are classifiable in subheading 6208.21.0020, HTSUSA, which provides for inter alia, women’s or girls’ nightdresses and pajamas, of cotton, other: women’s. The applicable rate of duty will be 9 percent ad valorem and the quota category will be 351.
Based upon international textile trade agreements products of India are currently subject to quota restraints and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division