&&As per the sample received, "Style P04-66477U" is a knitted pyjama top for women. This scoop neck, racerback, sleeveless style garment has a back yoke and straps made of lace as well as lace along the neckline. It covers the upper part of the body and coverage extends below the waist. The straps are 3" in width; it is made of a 100 % cotton fabric and is marketed and sold as a sleepwear.

&&The style and intended function of the article clearly indicates that it would not conventionally be worn as everyday wear and therefore does not fall within headings 61.06, 61.09 nor 61.10. The styling, fabric and characteristics of the good demonstrate features typically associated with sleepwear.&&&&The submitted product falls within the scope of heading 61.08 which covers inter alia, nightdresses, pyjamas, dressing gowns and similar articles. According to the information received this garment is sold on its own, although a complimentary sleep pant can be purchased separately. This sleep top constitutes an intrinsic component of pyjamas; therefore, it is classified under subheading 6108.31 as "nightdresses and pyjamas" that consist "of cotton".&&&&This decision follows CITT AP92-235, Majestic Industries (Canada) Ltd., which provides that woven sleep shorts and sleep pants be classified under heading 62.07, and not under heading 62.03.&&