TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Imported knitted synthetic lounge sets as 'pyjamas or similar articles' under CTH 6107/6108; classified as coordinated sleepwear sets.</h1> The dominant issue was classification of imported knitted synthetic 'lounge sets' (top and bottom) as 'pyjamas' under CTH 6107/6108 or elsewhere. ... Classification of imported goods - Lounge Sets for men and women - classifiable under Custom Tariff Heading ('CTH') 6107 as 'Men's Pyjamas' or under CTH 6108 as 'Women's Pyjamas', respectively? - HELD THAT:- Heading 6107 specifically mentions Bathrobes and dressing gown for boys & men and 6108 covers Negliges; Bathrobes and dress gown. Apart from above, both subheading also cover residual entry for similar articles, which clearly indicate that scope of the chapter heading is not limited to the goods specifically mentioned in sub heading like night shirts /dress and pyjamas. As articles covered in this heading are mostly for in house use, the scope of word 'similar articles' in sub heading can be extended to similar clothing like loungewear presented before me for classification on the basis of use of material, design and intended use. It is evident from heading that night shirt/ dress/pyjamas, dressing gown, bathrobes etc. are casual wear for in-house use and relaxation. Therefore, 'lounge set' which are also mainly of in-house use for lounging purposes will be covered under residual entry as 'similar article'. The Harmonized System Explanatory Notes to CTH 6107 and 6108 recognize pyjamas as comprising 'a top and bottom' intended for use as nightwear. The term 'pyjamas and similar articles' is not limited to articles that are identical in colour and always sold as inseparable units. The essence of classification rests on the primary intended use of the product, which in the present case is comfort wear for relaxation. The presence of functional characteristics such as soft texture, warmth retention, and relaxed fit supports classification under similar articles of CTH 6107/6108. It is found that while it is true that the top and bottom garments of the Lounge Set are in different colours, this alone cannot disqualify the subject goods from being classified in 6107/6108. The classification under Heading 6107/6108 does not legally mandate identical colour composition as a pre-condition. The applicant has submitted that the garments are manufactured from the same fabric, are intended to be worn together as a coordinated set, and are promoted and used primarily for lounging and sleep. The difference in colour may be considered a matter of aesthetic variation rather than functional or commercial separation - there are force in argument of the applicant and hold that colour difference in upper and lower set is not a proper ground to keep the goods outside of purview of 6107/6108 itself and it may be covered in 'other similar article', if not under pyjamas. The Lounge Set for men and women, when presented as a top and bottom pair made of knitted synthetic fabric, primarily designed for use as sleepwear or comfort wear, merits classification under Tariff Item 61079990 and 61089210 respectively, as 'similar articles' of Men's and Women's made of synthetic fibres. Issues: Whether the imported two-piece knitted fleece 'Lounge Sets' for men and women are classifiable as pyjamas under Customs Tariff Heading 6107 (men) / 6108 (women) at the specific sub-headings claimed by the applicant (6107 22 10 and 6108 32 10) or, if not, what is the correct classification.Analysis: The Authority applied the General Rules for Interpretation, Section XI and Chapter/Section notes of the First Schedule to the Customs Tariff Act, and the HSN Explanatory Notes to Chapter 61. The applicant contended the Lounge Sets are two-piece garments of matching cut and constituent fabric (100% polyester fleece), intended mainly for nightwear and therefore satisfy the features of 'pyjamas'; alternatively they submitted classification as 'similar articles' under the respective headings. The port Commissionerate argued that exclusivity as nightwear and identical colour/compatibility of components are required and, if not met, the components should be classified separately. The Authority considered the technical literature, international jurisprudence (including CJEU guidance that 'main intended use' suffices), and GRI 3(b) on sets. It held that difference in colour between top and bottom does not, as a matter of law, exclude classification under headings 6107/6108; however, the specific factual presentation before the Authority did not satisfy the features to be classified strictly as pyjamas at the claimed sub-headings. Given the product's design, fabric, intended use for in-house relaxation/sleep and its presentation/marketing as a set, the Lounge Sets fall within the residual notion of 'similar articles' in headings 6107 and 6108 and their essential character supports classification under the relevant 'other' tariff items.Conclusion: The Lounge Sets for men are classified under Tariff Item 6107 99 90 (other/similar articles of Chapter 61, man-made/synthetic fibres) and the Lounge Sets for women are classified under Tariff Item 6108 92 10 (other/similar articles of Chapter 61, synthetic fibres). This ruling is not in favour of the applicant's claimed sub-headings 6107 22 10 / 6108 32 10 and is therefore against the applicant on the claimed classification.
TaxTMI 
TaxTMI 
