&&Two piece pyjama set Style P04-84513H, consists of a knitted pyjama top made solely of knitted cotton. The top has a split Henley neckline with a self-fabric functional placket that has 3 buttons, long sleeves with ribbed cuffs and a placement print at centre front with a flannel applique. The pyjama bottom is made solely of woven flannel cotton. Both garment pieces are sold together as a set.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&Note 14 to Section XI, garments of different headings are to be classified in their own headings even if put up in sets for retail sale. This, however, does not apply to garments put up in sets which are specifically mentioned in the headings text, for example, suits, pyjamas, swimwear.&&&&The knitted pyjama top meets the terms of heading 61.08 and the woven pyjama bottom meets the terms of heading 62.08.&&&&When two headings each refer to part only of the items in a set put up for retail sale, the classification of the goods shall be according to the principles of GIR 3. Each component merit equal consideration and neither is more specific than the other therefore, we cannot determine classification through GIR 3(a). Classification cannot be determined by GIR 3(b) as neither component give the set its essential character. Consequently, GIR 3(c) applies. The goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.