CLA-2-61:LA:S:T:1:2:G04 A82959
Mr. Enrico Salvo
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-0057
RE: The tariff classification of boys' knit pajamas from Taiwan
Dear Mr. Salvo:
In your letter dated April 22, 1996, on behalf of Warner Brothers Worldwide Retail, you requested a tariff classification ruling.
The submitted sample, style LJTAZ, is a pair of boys' pajamas constructed from 100% cotton finely knit fabric and consists of a pullover and a pair of pants. The pullover features a crew neckline with a cross over neckband, long sleeves with knit cuffs and a straight hemmed bottom. The pants feature an elasticized waistband and long legs with knit cuffs. The pajamas will be screen printed with "Tazmanian Devil" cartoon characters. The pajamas will be imported in boys' sizes XXS to XL.
While you suggest that this style is underwear, Customs considers the garments pajamas. Children's pajamas, sizes 0 to 14, are subject to the Consumer Product Safety Commission standards governing the flammability of children's sleepwear.
The applicable subheading for the pajamas will be 6107.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightshirts and pajamas: of cotton: boys'. The rate of duty will be 9.4% ad valorem.
The pajamas fall within textile category designation 351. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations 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 available for inspection at your local Customs office.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Audrey Adams
Port Director
Los Angeles