https://www.taxtmi.com/caselaws?id=783854 The dominant issue was classification of imported knitted synthetic "lounge sets" (top and bottom) as "pyjamas" under CTH 6107/6108 or elsewhere. Interpreting the headings with the residual phrase "pyjamas and similar articles," the AAR held that the scope is not confined to expressly named items, and extends to in-house comfort/sleepwear based on material, design, and intended use, consistent with HSN Explanatory Notes. It further held that differing colours between top and bottom does not legally preclude treatment as a coordinated set under 6107/6108, being an aesthetic variation. Accordingly, men's lounge sets were classified under Tariff Item 61079990 and women's under Tariff Item 61089210 as "similar articles" of synthetic fibres. en-us Thu, 24 Jul 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783854 The dominant issue was classification of imported knitted synthetic "lounge sets" (top and bottom) as "pyjamas" under CTH 6107/6108 or elsewhere. Interpreting the headings with the residual phrase "pyjamas and similar articles," the AAR held that the scope is not confined to expressly named items, and extends to in-house comfort/sleepwear based on material, design, and intended use, consistent with HSN Explanatory Notes. It further held that differing colours between top and bottom does not legally preclude treatment as a coordinated set under 6107/6108, being an aesthetic variation. Accordingly, men's lounge sets were classified under Tariff Item 61079990 and women's under Tariff Item 61089210 as "similar articles" of synthetic fibres. Case-Laws Customs Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783854