&&According to the sample provided and information submitted, the product is a ladies Pyjama Set. The garment is made of knit French terry material containing 74 % polyester, 21 % viscose and 5 % elastane. The pyjama top features drop shoulders, a crew neck with band, long sleeves and shirred cuffs. The pyjama pant is jogger style with a flat band with drawstring and shirred cuffs. It is displayed and marketed as a pyjama. It will be sold during holiday season.

&&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.&&&&In your request for an Advance Ruling you proposed tariff classification under 6108.32. This subheading is correct.&&&&The garment is a knitted pyjama set for women. As per Note 2(A) to Section XI and Explanatory Notes to heading 61.08, the good at issue meets the terms of subheading 6108.32&&