CLA-2-62:OT:RR:NC:TA:360
Ms. Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of women’s pajamas from China
Dear Ms. Wong:
In your letter dated July 22, 2008, you requested a classification ruling. The submitted sample will be returned as requested.
Style PP 1077918 is a pair of women’s pajamas of knit and knit and woven components. The upper body garment is constructed from 100 percent cotton knit fabric and the pajama bottom is constructed from 100 percent cotton woven fabric. The upper body garment features a v-neckline and short sleeves. The pajama bottom features a drawstring waist and long hemmed legs.
Because the pajamas constitute a composite good consisting of both knit and woven fabric components, and each component is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order of the headings which merit equal consideration. As the pajamas may be classified under heading 6108, HTS, or 6208, HTS, and heading 6208, HTS, appears last in numerical order, that is the heading under which this style be classified.
The applicable subheading for the pajamas 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: other. 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/.
The pajamas fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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