862908 86 Ruling Active

The tariff classification of ladies' knitted nightwear from Taiwan.

Issued May 13, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010

Headings: 6108

Product description

The tariff classification of ladies' knitted nightwear from Taiwan.

CBP rationale

The applicable subheading for the garments will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted nightdresses and pajamas of man-made fibers.

Full text

NY 862908 May 13, 1991 CLA-2-61:S:N:N3:361 862908 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Mr. Khem Lall R.H. Macy Corporate Buying 11 Penn Plaza New York, NY 10001-2006 RE: The tariff classification of ladies' knitted nightwear from Taiwan. Dear Mr. Lall: In your letter dated April 29, 1991, you requested a tariff classification ruling. The submitted garments are manufactured from heavy-weight jersey fabric of 65% polyester/35% cotton. Styles 9424 and 19404 are long-sleeved, loose-fitting garments which extend below the mid-thigh. On each of these styles there is a partial-front opening with closures, along with a round neckline. Styles 19402 and 9422 are pajama sets, the bottoms of which are long-legged with an elasticized waistband, and the tops of which are long-sleeved with a round neckline. The top portion of 9422 is a pullover with a partial-front, snapped opening, but there is a full-front, buttoned opening on the top of style 19402. As you have requested, the sample garments are being returned. The applicable subheading for the garments will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted nightdresses and pajamas of man-made fibers. The rate of duty will be 17 percent ad valorem. The four styles fall within textile category designation 651. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →