CLA-2-62:RR:NC:TA:360

Ms. Leigh Beckford
Vandegrift Forwarding Co. Inc.
230-19 Int’l Airport Center, Suite 250
Jamaica, NY 11413

RE: The tariff classification of women’s pajamas from China

Dear Ms. Beckford:

In your letter dated March 20, 2007, you requested a classification ruling on behalf of H & M Hennes & Mauritz LP. Your sample will be returned as requested.

Submitted sample, style #477690/1335, is a pair of women’s pajamas constructed from 100% cotton woven fabric. The upper body garment features a wrap front secured by a self-fabric tie inside at the waist, a contrasting colored tie at the waist on the outside and cap sleeves. The pajama pant features a partially elasticized drawstring waist and long legs. The garments feature contrasting colored piping around the neckline, waist and the hem of the pant legs. Based upon the appearance of the submitted sample, this item is considered to be sleepwear.

The applicable subheading for the style 477690/1335 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (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 duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Style 477690/1335 falls within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division