CLA-2-61:OT:RR:NC:TA:358
Ms. Wendy Lawson
Sears Holding Corp.
Dept 733IMP-A3-368B
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of boys’ three-piece pajama sets from China
Dear Ms. Lawson:
In your letter dated October 25, 2007, you requested a tariff classification ruling on two styles of boys’ three-piece pajama sets. The samples will be returned as requested.
The first sample, style BS8JB8512BB, is a pajama set consisting of a pullover style top, pants and shorts. The garments are made of finely knit polyester fabric. The shirt has short, raglan sleeves, a rib knit neckline and hemmed fabric at the sleeves and garment bottom. The pants have a covered elasticized waistband, a mock fly and hemmed fabric at the leg openings. The shorts have an exposed elasticized waistband, a mock fly and hemmed fabric at the leg openings.
The second sample, style BS8JB8512BBH, is a pajama set consisting of one pullover top and two pairs of shorts. The garments are made of finely knit polyester fabric. The shirt has short, raglan sleeves, a rib knit neckline and hemmed fabric at the sleeves and garment bottom. Both pairs of shorts have an exposed elasticized waistband, a mock fly and hemmed fabric at the leg openings. The shorts have different screen print designs.
Both styles will be imported and sold as sets. Both styles are sized for boys 4/5-14/16.
For classification purposes, the pullover and one pajama bottom for each style will be classified as pajamas and the extra pajama bottom for each style will be classified as sleepwear separates.
It is Customs position based on prior rulings (see HQ 956505 of 10/12/1994) that pajamas consists of two pieces: one pajama top and one pajama bottom. In this case, the knitted pajama top and one pair of pajama bottoms will be considered the pajama set. Since pajama styles consist of two bottom pieces, the third garment, one pair of pants and one pair of shorts cannot be classified as part of a pajama set with the other two garments. These pieces will be classified as pajama separates.
The applicable subheading for the style BS8JB8512BB pajama top and pajama shorts and the style BS8JB8512BBH pajama top and one pair of pajama shorts will be 6107.22.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’, nightshirts and similar articles, knitted or crocheted, nightshirts and pajamas, of man-made fibers, boys’, other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the style BS8JB8512BB pants and the style BS8JB8512BBH extra pajama shorts will be 6107.99.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’, nightshirts and similar articles, knitted or crocheted, nightshirts and pajamas, other, of man-made fibers, sleepwear. The duty rate will be 14.9 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/.
Boys’ man-made fiber pajamas and sleepwear fall within textile category 651. 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.
Children’s pajamas, sizes 0-14, are subject to the Consumer Products Safety Commission (CPSC) standards governing the flammability of children’s sleepwear. Please contact the CPSC to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division