The tariff classification of a lady's knitted cottonnightgown, style SP90, from Korea.
Issued June 14, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.31.0010
Headings: 6108
Product description
The tariff classification of a lady's knitted cottonnightgown, style SP90, from Korea.
CBP rationale
The applicable subheading for the garment will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted nightdresses.
Full text
NY 863645 June 14, 1991 CLA-2-61:S:N:N3:361 863645 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a lady's knitted cotton nightgown, style SP90, from Korea. Dear Ms. Dugan: In your letter dated May 20, 1991, you requested a tariff classification ruling. The submitted long-sleeved pullover garment is forty-two inches long. There is a boat-neck on this loose-fitting garment, which you state will be sold as sleepwear under the "Honors Intimate" label. The applicable subheading for the garment will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted nightdresses...of cotton. The rate of duty will be 9 percent ad valorem. The nightgown falls within textile category designation 351. Based upon international textile trade agreements, products of Korea 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
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