# NY K81693

January 30, 2004

CLA-2-61:RR:NC:WA:361 NY K81693

CATEGORY: Classification

TARIFF NO.: 6108.91.0030; 6108.92.0030; 6108.32.0010

Ms. Betty Coats

Kmart Corporation

Resource Center

3100 West Big Beaver Road

Troy, MI 48084-3163

RE: The tariff classification of women's pajama separates from Taiwan.

Dear Ms. Coats:

In your letter dated May 19, 2003, you requested a classification ruling
for five women's garments.

The submitted samples are described as follows:

[Style #607859]{.underline} - a pair of women's pajama bottoms (pants),
constructed from 92% cotton, and 8% spandex knit fabric. The garment
features an elasticized waistband, and leg openings finished with lace
trim.

[Style #607862]{.underline}- a woman's pajama top constructed from 92%
polyester and 8% spandex knit fabric. The garment features a

V-neckline with lace trim, long sleeves with lace trim, slits at both
sides, and a hemmed bottom.

[Style #607861]{.underline} - a woman's pajama top (no sample provided)
which you state is similar to [Style #607862]{.underline} with a minor
difference in the length of the sleeves. The garment is constructed from
92% polyester and 8% spandex knit fabric and features a V-neckline with
lace trim, short sleeves with lace trim, slits at both sides, and a
hemmed bottom.

[Style #607863]{.underline} - a woman's nightgown constructed from 92%
polyester, and 8% spandex knit fabric. The sleeveless garment extends
from the neck to the knee and features a V-neckline in front,
elasticized adjustable spaghetti straps, and lace trim finishing the

[Style #607850]{.underline} - a woman's pajama top constructed from 96%
cotton, and 4% spandex rib knit fabric. The sleeveless garment features
a modified U-shaped neckline, elasticized adjustable shoulder straps
measuring approximately ½\" in width, and a hemmed bottom.

Based on its appearance, these garments are considered sleepwear and
classified in heading 6108.

We are returning your samples as you requested.

The applicable subheading for the pajama tops, [Styles 607861, 607862,
and 607859]{.underline} will be 6108.92.0030, Harmonized Tariff Schedule
of the United States (HTS), which provides for women\'s knit \...pajamas
and similar articles of man-made fibers, other, women's. The rate of
duty will be 16% ad valorem.

[Styles 607861, 607862, and 607859]{.underline} fall within textile
category designation 650. Based upon international textile trade
agreements, category 650 from Taiwan is not subject to quota restraints
or visa restraints.

The applicable subheading for [Style 607850]{.underline} will be
6108.91.0030, Harmonized Tariff Schedule of the United States (HTS),
which provides for women's knit ...pajamas...and similar articles:of
cotton, other, other, women's. The rate of duty will be 8.5 % ad
valorem.

[Style 607850]{.underline} falls within textile category designation
350. Based upon international textile trade agreements, category 350
from Taiwan is not subject to quota restraints or visa requirements.

The applicable subheading for the nightgown, [Style 607863]{.underline},
will be 6108.32.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women\'s knit nightdresses, of man-made
fibers, women's. The rate of duty will be 16% ad valorem.

The nightgown, [Style 607863]{.underline} falls within textile category
designation 651. Based upon international textile trade agreements this
category, from Taiwan is subject to quota restraints and visa
requirements.

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 [Textile Status Report for Absolute Quotas]{.underline}, which is
available at our Web site at www.cbp.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.

You have not indicated if the bottoms and tops will be imported
separately or if you intend to import these garments with matching
parts. If equal numbers of matching tops and bottoms are imported in the
same shipment, the classification, rate of duty, and textile category
designation change. Please note that by the term \"matching\", Customs
is making reference not only to design, style and coloring, but also to
size. In regard to sizing, provided the bulk of the shipment consists of
garments (tops and bottoms) which are matched as to size a slight
variation in sizing between a limited number of tops and bottoms will
not preclude classification as pajamas. This ruling is being issued
based on the facts presented. In the event that the facts or merchandise
are modified in any way, you should bring this to the attention of
Customs and you should resubmit for a new ruling in accordance with 19
CFR 177.2.

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

Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division