CLA-2-62:RR:NC:TA:360 C81338
Ms. Michele R. Markowitz
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, NY 10167-3397
RE: The tariff classification of women's mix and match sleepwear components from Hong Kong
Dear Ms. Markowitz:
In your letter dated October 29, 1997, you requested a classification ruling on behalf of Mast Industries, Inc. The samples submitted with your request will be returned to you under separate cover.
Two pajama components were submitted with your request, styles VSC3491 and VSC 3492. You state that the styles have been designed, and will be marketed and sold as mix and match pajama separates. Both garments appear to be amply sized.
Style VSC 3491 is a pajama top and is made from 100 percent cotton flannel woven fabric. The garment features long sleeves, a full front opening secured by three buttons, a notched collar, a left chest patch pocket and two patch pockets located below the waist. The top also features contrasting colored piping around the collar, pockets and sleeves.
Style VSC 3492 is a pajama bottom made from 100 percent cotton flannel woven fabric. The garment features long pant legs, a drawstring waist and a simulated fly front.
You state that these components will be imported separately as part of the importer's mix and match marketing strategy. When
imported separately (shipments of only tops or only bottoms) sleepwear separates cannot be classified as pajamas because they
fail to meet the common and commercially understood definition of pajamas in their condition as imported. In their imported condition, the garments are separately classifiable under subheading 6208.91, HTS. Please note that if the top and bottom are imported together in equal numbers and matching sizes, they will be classified as pajamas under subheading 6208.21, HTS.
When imported separately, or when imported without a matching component, the applicable subheading for each top and bottom will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women's. The duty rate will be 11.7 percent ad valorem.
When imported together in equal quantities of matching pajama tops and bottoms, the applicable subheading for both styles will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), 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 9.3 percent ad valorem.
When imported separately, both styles fall within textile category designation 352. When imported in equal quantities of matching pajama tops and bottoms, the components fall within textile category 351. Based upon international textile trade agreements products of Honh Kong are subject to a visa requirement and quota restraints.
The designated textile and apparel categories 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 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 Patricia Schiazzano at (212) 466-5866.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division