CLA-2-62:RR:NC:TA:360 H80414
Ms. Kathy Brennan
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of women's sleepwear separates from China, Macau and Mauritius
Dear Ms. Brennan:
In your letter dated April 20, 2001, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover.
Style 045-0255 is a woman’s pajama pant constructed from 100 percent cotton flannel woven fabric. The boxer-styled garment features an elasticized drawstring waist and short hemmed legs. The pajama pant will also be imported in petite and tall sizes under style numbers 045-0256 and 045-2657 and in yarn dyed and printed patterns.
Style 045-0249 is a woman’s pajama pant constructed from 100 percent cotton flannel woven fabric. The garment features an elasticized drawstring waist and long hemmed legs. The pajama pant will also be imported in petite, tall and plus sizes under style numbers 045-0250, 045-0251 and 045-0379 and in yarn dyed and printed patterns.
Style 045-0367 is a woman’s pajama top constructed from 100 percent cotton flannel woven fabric. The pajama top features long sleeves, a collar, and a full front opening secured by five buttons. The garment will also be imported in petite and tall sizes under style numbers 045-0368 and 045-0369 and in yarn dyed and printed patterns.
Style 045-0349 is a woman’s tank top styled pajama top constructed from 100 percent cotton ribbed knit fabric. The garment features a shaped front neckline and measures 1 ½ inches wide at the shoulders. This garment will also be imported in petite and tall sizes under style numbers 045-0350 and 045-0351 (printed fabric) and under style numbers 045-0304, 045-0305 and 045-0306 (yarn dyed fabric).
Style 045-0337 is a woman’s pullover pajama top constructed from 100 percent cotton ribbed knit fabric. The pajama top features long sleeves and a V-neckline trimmed with satin. This garment will also be imported in petite, tall and plus sizes under style numbers 045-0338, 045-0339 and 045-0381.
Based on the appearance of the garments and the manner in which they will be marketed we agree that they are classifiable as sleepwear components. Although the garments are part of a mix and match sleepwear collection, some components may be imported together in the same shipment.
The applicable subheading for all styles (yarn dyed) when imported in shipments of equal numbers of matching tops and bottoms will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ pajamas of cotton containing two or more colors in the warp and/or filling. The rate of duty will be 9.1 percent ad valorem.
The applicable subheading for all styles (printed) when imported in shipments containing equal numbers of matching tops and bottoms will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ pajamas of cotton. The rate of duty will be 9.1 percent ad valorem.
The applicable subheading for styles 045-0255, 045-0249 and 045-0637 when imported separately or imported without a matching component will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ nightdresses, pajamas and similar articles: other: of cotton: other: women’s. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for styles 045-0349, 045-0304 and 045-0337 when imported separately or imported without a matching component will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ nightdresses, pajamas and similar articles, knitted or crocheted: other: of cotton: other: women’s. The rate of duty will be 8.6 percent ad valorem.
The pajamas separates, if imported in equal quantities of tops and bottoms, fall within textile category designation 351; if imported separately or in unequal numbers, styles 045-0255, 045-0249 and 045-0367 fall within textile category designation 351; and styles 045-0349, 045-0350 and 045-0337, if imported separately or in unequal numbers, fall within textile category designation 350. Based upon international textile trade agreements products of China and Macau are currently subject to quota restraints and a visa requirement. As products of Mauritius, the woven pajama separates are subject to quota restraints and the requirement of a visa. The knitted pajama separates are currently not subject to quota restraints but are subject to a visa requirement
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division