CLA-2-61:RR:NC:TA:N3:356 B86543
Ms. Gail Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: The tariff classification of men's knit pajamas from India.
Dear Ms. Cumins:
This is in response to your letter, which was submitted on behalf of Together Crafts, Inc., requesting a ruling on the tariff classification of men's knit pajamas from India.
As requested, your samples will be returned.
Style LS7920 is a pair of men's pajamas constructed from 100 percent cotton, finely knit fabric. The upper garment is wide and loose fitting and has a rib knit, crew neckline; long, loose fitting, hemmed sleeves; and a curved, hemmed bottom. The bottom has a tunnel elastic waistband with a drawstring; a one button fly front opening which does not break the waistband; a decorative button on the waistband; no pockets; and elastic at the ankles.
Style LS7920A is a pair of men's pajamas constructed from 100 percent cotton, finely knit fabric. The upper garment is wide and loose fitting and has a rib knit, crew neckline; long, loose fitting sleeves with rib knit cuffs; and a straight, hemmed bottom. The bottom has a tunnel elastic waistband; a one button fly front opening which does not break the waistband; no pockets; and rib knit cuffs at the ankles.
Style LS7925 is a pair of men's pajamas constructed from 100 percent cotton, finely knit fabric. The upper garment is loose fitting and has a curved neckline with a three button placket; short, loose fitting, hemmed sleeves; and a straight, hemmed bottom. The bottom has a tunnel elastic waistband; a one button fly front opening which does not break the waistband; no pockets; and short, hemmed legs with side slits.
Style LS7930 is a pair of men's pajamas constructed from 100 percent cotton, finely knit fabric. The upper garment is loose fitting and has a rib knit, crew neckline; long, loose fitting, hemmed sleeves; and a curved, hemmed bottom. The bottom has a tunnel elastic waistband with a drawstring; a one button fly front opening which does not break the waistband; a decorative button on the waist; no pockets; and long, hemmed legs.
Style LS7940 is a pair of men's pajamas constructed from 100 percent cotton, finely knit fabric. The upper garment is loose fitting and has a round, capped neckline; short, loose fitting, hemmed sleeves; and a curved, hemmed bottom. The bottom has a tunnel elastic waistband with a drawstring; a one button fly front opening which does not break the waistband; a decorative button on the waistband; no pockets; and short, hemmed legs.
Each two piece pajama set is folded and flat packed in a polybag and has a cardboard wrapper which reads: "2 PIECE ADULT SLEEPWEAR SET" in large contrasting color letters. The cardboard wrapper also shows the brand name, the fiber content, and the sleeve and leg length. You have stated in your correspondence that
the importer markets the garments as sleepwear sets and you have also supplied a letter from the retail purchaser stating that the garments are bought as a sleepwear set and will be sold at retail as a sleepwear set.
Consequently, the applicable subheading for Styles LS7920, LS7920A, LS7925, LS7930, and LS7940 will be 6107.21.0010, Harmonized Tariff Schedule of the United States (HTS), which pro- vides for: men's or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightshirts and pajamas: of cotton: men's. The duty rate will be 9.3 percent ad valorem.
Styles LS7920, LS7920A, LS7925, LS7930, and LS7940 fall within textile category designation 351. Based upon international textile trade agreements, products of India are subject to a visa requirement and quota restraints.
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. Since 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 CFR Part 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 regard- ing this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division